Can I claim back Statutory Sick Pay if my employee has COVID-19?

Employees who are unable to work due to COVID-related sickness are eligible for Statutory Sick Pay (SSP) from day 1 of their sickness, unlike normal SSP which is payable after day 3 of sickness absence.

Normal SSP eligibility criteria also applies. Employees must earn an average of at least £120 per week to qualify for SSP.

SSP is payable at the standard rate of £96.35 per week.

As a small or medium-sized business, you can claim back COVID SSP payments from HMRC. You can reclaim up to two weeks SSP per employee for any eligible periods of sickness from 21st December 2021.

You can claim again for an employee who you may have previously claimed for under the original scheme that ended 30th September 2021.

To reclaim COVID Statutory Sick Pay from HMRC please find more information here.

If you would like any advice or assistance in this area please contact us on 0203 621 5511 or use our simple online contact form to arrange a free initial consultation.

Date published 25 Jan 2022

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.