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Coronavirus Statutory Sick Pay Rebate Scheme

Who can use the scheme

This scheme is for employers

The Coronavirus Statutory Sick Pay Rebate Scheme will repay employers the Statutory Sick Pay paid to current or former employees.

You can claim back up to 2 weeks of SSP if:

  • you have already paid your employee’s sick pay (use the SSP calculator to work out how much to pay);
  • you’re claiming for an employee who’s eligible for sick pay due to Coronavirus;
  • you have a PAYE payroll scheme that was created and started on or before 28 February 2020; and
  • you had fewer than 250 employees on 28 February 2020 across all your PAYE payroll schemes.

Employees do not have to give you a doctor’s fit note for you to make a claim but you can ask them to give you either:

  • an isolation note from NHS 111 - if they are self-isolating and cannot work because of coronavirus (COVID-19); or
  • the NHS or GP letter telling them to stay at home for at least 12 weeks because they’re at high risk of severe illness from Coronavirus.

The scheme covers all types of employment contracts:

  • Full-time employees.
  • Part-time employees.
  • Employees on agency contracts.
  • Employees on flexible or zero-hour contracts.
  • Fixed term contracts (until the date their contract ends).

Connected companies and charities

Connected companies and charities can also use the scheme if their total combined number of PAYE employees was fewer than 250 on 28 February 2020.

You can check if you can claim back SSP paid to employees at GOV.UK.