The SSP rebate scheme for employers with less than 250 employees ends on 30th September 2021.
Under The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 certain small and medium size employers could reclaim COVID related Statutory Sick Pay costs from HM Revenue and Customs (HMRC).
Regulations laid 8th September 2021 amend those instruments to end employers’ ability to reclaim Statutory Sick Pay costs with effect from 30th September 2021, with claims relating to periods prior to that date to be made by 31st December 2021.
No confirmation has yet been provided which reinstates the requirement for 3 waiting days for COVID related sickness.
PAYadvice.UK 9/9/2021
