HR Ready HR Consultants Statutory Sick Pay

Covid-19 Statutory Sick Pay (SSP)

Updated: 27 April 2020

Coronavirus and SSP rule

The Government has published the Coronavirus Bill which states that SSP will be paid from day one opposed to the standard day four where someone has symptoms of Coronavirus or is self-isolating due to someone in the household having symptoms. This will be retrospectively applied back to 13 March 2020 for those who are off sick with Covid-19 or its symptoms.

As yet, there is no clear instruction on how that is to be reclaimed but it has been made clear that employees will not be required to submit a fit note. Note NHS 111 can provide a self-isolation note via their online system. As an employer you will be able to reclaim a maximum of two weeks per employee if you employ fewer than 250 employees.

SSP Eligibility

The bill states that if an employee us unable to work from home then the following circumstances attract SSP:

Employee who has a high temperature and/ or a new and continuous cough

  • Employee who has a person in their household with a high temperature and/or a continuous cough
  • Those diagnosed with COVID-19
  • Those who are unable to work because they are self-isolating in line with medical advice Note: You would not be entitled to statutory sick pay if you live with a member of a high-risk group and neither have symptoms.

SSP Rebate Scheme (SSPRS)

As an employer, you can claim back your SSP for your employees that have been absent due to the Coronavirus for periods of sickness absence starting on or after the 13 March 2020. The maximum amounts recoverable are 2019/2020 £94.25 per week and 2020/2021 £95.85 per week.


The criteria to claim SSPRS for an employee is as follows:

The employee has had sickness absence due to the Coronavirus on 13 March or after and

The employer had a PAYE payroll scheme that contained fewer than 250 employees on 28 February 2020.

The scheme is open to all employees, whether they are:

  • full-time employees.
  • part-time employees
  • employees on agency contracts.
    employees on flexible or zero-hour contracts.

Calculate SSP

To calculate the employees SSP, it is based upon their average earnings over the previous eight weeks preceding their absence.

An employee can only claim up to 2 weeks SSP under this scheme. 

Keeping a record

For at least 3 years following a claim you must keep the records of all SSP claimed. The records must include:

The reason for the absence

  • Details of each period or absence (including start and end dates)
  • Details of the SSP qualifying days then the employee could not work.
  • National Insurance(NI) number for all employees who has received SSP.

Process to reclaim SSP

The government have advised that this is not yet available. They will notify us when it will be live.

To discuss your HR needs or to arrange for us to come in and support you, get in touch.

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