Covid-19 SSP Rebate Scheme Relaunched December 2021
HMRC has again updated the guidance relating to the Covid-19 Statutory Sick Pay (SSP) Rebate Scheme.
Employers can claim up to 2 weeks SSP for employees who were absent for a Covid-19 related reason on or after 21 December 2021.
The requirement to reclaim remains for the employer to have less than 250 employees, however the new assessment date for this is 30 November 2021.Claims can now be made for employees that had previously reached the 2 week limit in the first rebate scheme that closed on 30 September 2021.
Current tax year 2021/22 rates:
- Personal allowance increased to 1257L (£12,570)
- National Living Wage now includes workers over 23 years old (previously over 25's)
- New HMRC Starter checklist to be used from 6th April 2021
Checklist can be downloaded HERE