Coronavirus SSP rebate scheme to launch

Released 19 May 2020

HMRC have confirmed that from 26 May 2020 small and medium-sized employers will be able to make claims through the Coronavirus Statutory Sick Pay (SSP) Rebate Scheme.

Employers are eligible if they have a PAYE payroll scheme that was created and started before 28 February 2020 and they had fewer than 250 employees before the same date.

The repayment will cover up to two weeks of SSP and is payable if an employee is unable to work because they:

have coronavirus; or

are self-isolating and unable to work from home; or

are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.

For further information, see the HMRC press release Coronavirus Statutory Sick Pay Rebate Scheme set to launch.

Employer guidance on SSP procedures during coronavirus (COVID-19) can also be found at

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