Keith Williams

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The Return of SSP Rebate

Employment / 23 December 2021

The Chancellor, Rishi Sunak, has announced plans to reintroduce the rebate of Statutory Sick Pay (“SSP”) for small businesses.  The original scheme ended on 30 September 2021. However, as the surge of Omicron cases rises, the Chancellor has laid out plans for the scheme to be reintroduced from mid-January 2022.

Businesses with fewer than 250 employees will be able to claim for SSP for any Covid related illnesses for up to 2 weeks per employee.  Detailed guidance has not yet been published but, based on the previous scheme, it is expected that SSP will be payable from the first qualifying day of sickness, with no waiting days, provided the absence lasts at least four days.  Under the previous scheme rebates could be claimed for payments made to employees who were:

—  experiencing coronavirus symptoms

–self-isolating because someone they live with has symptoms

—  self-isolating as they have been notified by the NHS or public health that they have come into contact with someone with coronavirus

—  advised by letter to shield because they are clinically extremely vulnerable

—  notified by the NHS to self-isolate before surgery for up to 14 days

It is likely these conditions will be revised to reflect the current position on household isolation and shielding, and we will update you further once the detailed guidance has been issued.


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This update is for general purposes and guidance only and does not constitute legal or professional advice. You should seek legal advice before relying on its content. This update relates to the prevailing circumstances at the date of its original publication and may not have been updated to reflect subsequent developments. If you have general queries about our updates, please email:

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