The Coronavirus SSP Rebate Scheme repays statutory sick pay (SSP) to you for any current or former employees that you've paid coronavirus-related SSP on or after Friday 13 March 2020.
If you top-up your employee's pay while they're off sick you can only reclaim the SSP amount. Employees don't have to provide proof of sickness for you to make a claim to HMRC.
The scheme covers all types of employment contracts including full-time and part-time employees, employees on agency contracts and employees on flexible or zero-hour contracts.
The repayment covers up to two weeks starting from the employee's first day of sickness, if the employee's unable to work because they either:
- Have coronavirus (COVID-19) symptoms.
- Can't work because they're self-isolating because someone they live with has symptoms.
- Are shielding and have a letter from the NHS or a GP telling them to stay at home for at least 12 weeks.