HM Treasury announced the reintroduction of the Statutory Sick Pay Rebate Scheme (SSPRS) for employers with fewer than 250 employees on 21 December 2021. The SSPRS covers COVID-related sickness absences occurring from that date (if the absence started before that date, then a claim can be made for the part of the absence from 21 December).

The maximum claim per employee is two weeks at the statutory sick pay (SSP) rate of £96.35 per week (£192.70 in total). The employer’s claim is also capped at the number of employees in its PAYE scheme on 30 November 2021.

The claims portal reopened on 19 January 2022 and HMRC updated its guidance on the same date.

HM Treasury and HMRC have not announced an end date for the SSPRS. However, the legislation states that a claim may not be made after the end of 24 March 2022. The same end date applies for Northern Ireland. This date is aligned with the expiry date of the Coronavirus Act 2020.

There is an inevitable time lag between absence periods and having the information to make a claim (particularly when claims are made by agents). Therefore, there will hopefully be a realistic window between the end date for the SSPRS and the date that the claims portal will close.

HMRC is running a webinar for employers on the SSPRS on 27 January at 13:45 and 2 February at 11:45.