Reintroduction of Covid-19-related Statutory Sick Pay Rebate Scheme where employee’s incapacity for work falls on or after 21 December 2021

New statutory instruments allow employers with fewer than 250 employees to make claims for rebate from 14 January 2022

New legislation has been issued that reintroduces the Covid-19-related Statutory Sick Pay Rebate Scheme.

Following the announcement by Chancellor Rishi Sunak on 21 December 2021 that, due to the spread of the Omicron variant, the scheme would be reintroduced with immediate effect, the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (SI.No.5/2022), which come into force from 14 January 2022, provide for eligible employers to apply to HMRC for a refund of the cost of paying SSP to their employees where -

• that employee’s period of incapacity for work is related to coronavirus; and
• the first day of incapacity for work in that period falls on or after 21 December 2021.

The regulations define an eligible employer as an employer who has fewer than 250 employees enrolled on their PAYE scheme on 30 November 2021.

In addition, the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2022 (SI.No.9/2022) make equivalent provision for Northern Ireland to that provided for Great Britain by SI.No.5/2022.

SI.No.5/2022 and SI.No.9/2022 are available from legislation.gov.uk