26 December 2021    |    Taxation

SSP rebate scheme to restart

JSS – the new Job Support SchemeThe Statutory Sick Pay (“SSP”) Rebate Scheme is being reintroduced. When will this apply and when can you claim?

SSP rebate schemeOriginally, small- and medium-sized employers can claim for up to two weeks of SSP rebate. This was for their employees’ sickness absences due to COVID-19 between 13 March 2020 and 30 September 2021. Due to the impact of the Omicron variant, this temporary scheme is now being reintroduced. The SSP rebate will now apply in relation to COVID-related sickness absences from 21 December 2021. The two-week limit is going to be reset too. Employers will be able to claim up to two weeks per employee regardless of whether they have claimed under the previous scheme for that employee.

Your business will be eligible for the scheme if it:

  1. Is UK-based
  2. Employed fewer than 250 employees as of 30 November 2021
  3. Had a PAYE payroll system as of 30 November 2021; and
  4. Has already paid your employees’ COVID-related SSP.

You’ll be able to make a SSP rebate claim through HMRC from mid-January onwards, here

It’s not yet known how long the rebate scheme will last.

Our payroll team will be working with you making sure that all claims are submitted for our clients.

During the furlough our payroll team helped claim over £5m in JRS for our clients and helped protect over 800 jobs.

Disclaimer

The information provided is for general information purposes only.

Legislation and details may have changed since this was written.  The text may not include all matters that are relevant to your individual situation.

You should not make decisions, or refrain from making decisions, without taking further professional advice about your specific circumstances.

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