The COVID-19 SSP Rebate Scheme closed with effect from 30 September 2021.

The scheme has allowed employers with fewer than 250 employees (as of 28 February 2020) to apply to HMRC for reimbursement of up to two weeks' statutory sick pay (SSP) per eligible employee for absences taken due to COVID-19.

Employers will not be able to make a claim for any eligible SSP costs incurred up to and including 30 September after the earlier of (i) 31 December 2021 or (ii) one year after the last qualifying day in the period of incapacity for work to which the SSP costs relate.

The government's updated guidance to employers for claiming under the scheme is here.

For the avoidance of doubt, the COVID-19 statutory sick pay enhancement scheme, which provides financial support for social care workers who work in Wales, will continue to run until 31 March 2022.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.