The scheme that was launched by the government to temporarily enable small businesses to recoup statutory sick pay costs incurred as a result of the coronavirus (COVID-19) will come to a close on 30 September.
Legislation ending the Coronavirus Statutory Sick Pay Rebate Scheme (SSPRS) was laid before parliament on 9 September.
Prior to the COVID-19 pandemic, employers were obliged to pay Statutory Sick Pay (SSP) to eligible employees unable to work because of sickness. SSP is paid at a flat rate of £96.35 (at the current rate) for up to 28 weeks. The cost of SSP is met in full by the employer.
However, in an effort to support employers during the pandemic, the government legislated to allow certain small and medium-size employers to reclaim some, or in some instances all, of their Statutory Sick Pay (SSP) costs from HMRC via the Coronavirus Statutory Sick Pay Rebate Scheme (SSPRS).
Under the new regulations, from 30 September 2021, employers will no longer be able to reclaim Statutory Sick Pay (SSP), and any claims relating to periods prior to that date must have been filed by 31 December 2021.
Commenting on the issue, the Institute of Chartered Accountants in England and Wales (ICAEW) said: ‘It would appear that the suspension of the requirement to wait for three days before SSP is paid has not yet been repealed. The three-day rule was suspended temporarily during the peak of the COVID-19 crisis to encourage people to stay at home as soon as they felt ill.’