Closure of COVID Statutory Sick Pay (SSP)

COVID related sick leave

HM Revenue and Customs (HMRC) have confirmed that the special arrangements for COVID related absence ends at midnight on 24th March 2022.

Under the emergency COVID measures, employees who had a Period of Incapacity for Work (PIW) of 4 or more calendar days whose average weekly earnings were £120 or more qualified for SSP from the first qualifying (or working) day.

From 25‌‌‌th March 2022, the UK returns to the normal SSP rules. This means employers revert to commence paying SSP from the fourth qualifying (or working) day their employee is off work regardless of the reason for their sickness absence.

More information on the operation of SSP can be found at:

Final claims for the Statutory Sick Pay Rebate Scheme

The Statutory Sick Pay Rebate Scheme will close on 17‌‌‌th March‌‌‌ ‌2022. No COVID related absence from the 18th March 2022 can be reclaimed.

Employers who qualify and are intending on claiming the SSP rebate have until 24‌‌‌th March‌‌‌ ‌2022 to submit any new claims for absence periods up to 17‌‌‌th March‌‌‌ ‌2022, or to amend claims already submitted.

Employers will no longer be able to claim back Statutory Sick Pay (SSP) for their employees’ coronavirus-related absences or self-isolation that occur after 17‌‌‌th March‌‌‌ ‌2022.

For more information:


For employers who qualify and intend on claiming back SSP payments, the window of claim is very tight, good data capture and planning is required. Clams may need to be lodged before payments have actually been made to impacted employees.

SSP rules now return back to normal with the nation now learning to live with COVID.

PAYadvice.UK 24/2/2022 updated 9/3/2022

Leave a Reply