Today the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (SI 2022/5) come into force having been passed by Parliament.
The regulations re-introduce the Statutory Sick Pay Rebate Scheme across the United Kingdom ended in September 2021. The scheme allows employers with fewer than 250 employees (as at 30 November 2021) to recover up to two weeks’ Statutory Sick Pay (£192.70) for each employee who is off work suffering from COVID-19 or in self-isolation due to possible COVID-19 infection. The scheme applies to any days of incapacity on or after 21 December 2021, including where the period of incapacity started before that date.
Employers can recover payments in separate blocks, so for example if an employee has to self-isolate for 2 days due to a possible COVID-19 infection but those results turn out to be negative, then 3 weeks later does in fact test positive for COVID-19 and must self-isolate, you can claim for both periods of absence up to the limit of 2 weeks total combined absence. This entitlement to claim is in addition to any sums reclaimed under the old rebate scheme.
The scheme will end on 24 March 2022, which is the last date for claims to be submitted to HMRC. Claims can be submitted here.
If you have any queries relating to the rebate scheme or for more information please contact our Employment Team on 0345 646 0406 or fill in our online enquiry form and a member of our Team will be in touch.