Closure of the Covid-19-related statutory sick pay rebate scheme for employers from 30 September 2021

New statutory instrument

New regulations have been issued in relation to the closure of the Covid-19-related statutory sick pay (SSP) rebate scheme for employers from 30 September 2021.

In force from 30 September 2021, the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Closure) Regulations and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) (Closure) Regulations 2021 (SI.No.1013/2021) amend SI.No.512/2020 and SI.No.513/2020 - which provide for certain small and medium size employers to reclaim some, or all, of their SSP costs from HMRC where the employee's incapacity is related to Covid-19 - so as to close the SSP rebate scheme with effect from 30 September 2021, with the effect that any absence related to coronavirus occurring after 30 September 2021 will not be eligible for the rebate.

The regulations also provide a three-month administrative period for businesses to make any remaining claims for eligible SSP costs incurred up to 30 September 2021.

SI.No.1013/2021 is available from gov.uk