Support for businesses across the UK that are paying sick pay to employees during the coronavirus outbreak.

Funding body: HM Revenue and Customs (HMRC)
Maximum value: Discretionary
Application deadline: None specified

This programme is operated through HM Revenue & Customs (HMRC).

Objectives of Fund
The Coronavirus Statutory Sick Pay (SSP) Rebate Scheme will repay employers the current rate of SSP that they pay to current or former employees for periods of sickness, starting on or after 13 March 2020.

Employees who follow advice to stay at home and who cannot work as a result will be eligible for SSP, even if they are not themselves sick. The Government will bring forward legislation to allow small and medium-sized businesses to reclaim (SSP) paid for staff sickness absence due to coronavirus (COVID-19). This refund will cover up to two weeks’ SSP per eligible employee who has been off work because of coronavirus.

Value Notes
The repayment will cover up to two weeks, starting from the first day of sickness, if an employee is unable to work because they either have coronavirus or cannot work because they are self-isolating at home.

The current rate of SSP is £95.85 per week. Employers can choose to go further and pay more than the statutory minimum. This is known as occupational or contractual sick pay.

Where an employer pays more than the current rate of SSP in sick pay, they will only be able to reclaim the SSP rate.

Employees do not have to provide a doctor’s fit note for the employer to make a claim.

Who Can Apply
Businesses are eligible if they are UK based and are small or medium sized, employing fewer than 250 employees as of 28 February 2020, with a PAYE payroll scheme.

The scheme covers all types of employment contracts, including:

  • Full-time employees.
  • Part-time employees.
  • Employees on agency contracts.
  • Employees on flexible or zero-hour contracts.


How To Apply
Employers will be able to make claims through the Coronavirus Statutory Sick Pay Rebate Scheme from 26 May 2020. Further details are available here

HMRC will advise when the scheme will end.

Useful Links
Coronavirus Statutory Sick Pay Rebate Scheme

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