Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS)

The following Employment practice note provides comprehensive and up to date legal information covering:

  • Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS)
  • Key points to note
  • HMRC guidance
  • Eligibility for funding
  • Former employees
  • Employee must be eligible for SSP
  • Employees who have transferred under the Transfer of Undertakings (Protection of Employment) Regulations 2006 (TUPE)
  • State aid limits
  • No concurrent claim under CJRS
  • Maximum amount that can be claimed
  • More...

Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS)

STOP PRESS (6/1/22): The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022, SI 2022/5, which come into force on 14 January 2022, provide for the reintroduction of the Coronavirus Statutory Sick Pay Rebate Scheme. Certain small and medium-size employers will be able to to apply to HMRC for a refund of the cost of paying Statutory Sick Pay (SSP) to their employees up to a certain threshold where an employee’s incapacity for work related to coronavirus occurring on or after 21 December 2021. See: LNB News 06/01/2022 45. This Practice Note will be updated shortly.
UPDATE (22/12/21): The government has announced that the Coronavirus Statutory Sick Pay Rebate Scheme will be temporarily reintroduced for small and medium-sized employers from mid-January 2022. The scheme will be available to employers with fewer than 250 employees for COVID-related sickness absences occurring from 21 December 2021 onwards, as set out in the fact sheet: Statutory Sick Pay Rebate scheme (SSPRS). See LNB News 22/12/2021 46. This Practice Note will be updated once further information is available.
UPDATE (6/10/21): The Coronavirus Statutory Sick Pay Rebate Scheme has come to an end. Employers can no longer claim back under the scheme for employee absences that occur after 30 September

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