What is the aim?

  • To support employers facing heightened levels of sickness absence due to Covid-19.

What does the SSPRS do?

  • It will refund small and medium-sized employers Covid 19 related statutory sick pay (SSP) costs up to 2 weeks per employee.

What is the eligibility criteria?

  • Aimed at UK based employers.
  • They employed fewer than 250 employees as of 30th November 2021.
  • They had a PAYE payroll system as of 30th November 2021.
  • At the time of the claim, they have already paid their employees Covid -19 related SSP.
  • Employers can claim for Covid 19 sickness absences occurring from 21st December 2021 onwards.
  • The 2 week limit is to be reset, so an employer will be able to claim up to 2 weeks per employee, even if they claimed for that employee under the previous SSPRS.

How do you claim?

  • Employers will be able to make the claim, through HMRC, from mid-January onwards using the website below:

Claim back Statutory Sick Pay paid to your employees due to coronavirus (COVID-19) – GOV.UK (www.gov.uk)

What records need to be kept?

  • The date the employee was off sick.
  • Which of those days were qualifying ones.
  • The Covid-19 reason for being off sick.
  • The employees’ national insurance number.
  • The records must be kept for at least 3 years from the date the employer receives the repayment.

Please Note

  • The Government state more guidance is to follow.


 Like always, if you have any questions, please do not hesitate to get in touch.




01273 569088
0114 400 0119

Leave a Reply

Your email address will not be published. Required fields are marked *