As part of the latest support package for businesses affected by COVID-19, the Chancellor, Rishi Sunak MP, announced regulations to re-introduce the Statutory Sick Pay Rebate Scheme across the United Kingdom.
Mr Sunak announced on 21 December 2021 that the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (SI 2022/5) will come into force from 14 January 2022 and will allow small and medium-sized enterprises (SMEs) to recover up to two weeks’ Statutory Sick Pay (SSP), namely £192.70, for each employee where:
The above regulations define an ‘eligible employer’ as:
The scheme will end on 24 March 2022; claims can be submitted to HMRC up until said expiry date.
Full details of Statutory Instrument 2022/5 can be found here.
We recommend seeking legal advice where there is any uncertainty regarding eligibility of the above scheme.