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The government will cover the cost of statutory sick pay for Covid-related absences for employers with fewer than 250 employees. The statutory sick pay rebate scheme was reintroduced as part of a £1bn support package for businesses affected by the Omicron variant of Covid-19.
Firms will be able to claim for up to two weeks’ coronavirus-related statutory sick pay under the scheme from 21 December 2021 and will be able to make claims retrospectively from mid-January.
Employers will be eligible for the scheme if:
- they are UK-based;
- they employed fewer than 250 employees on 30 November 2021.
- they had a PAYE payroll system on 30 November 2021; and
- they have already paid their employees’ Covid-related statutory sick pay.
The government says it will keep the duration of the scheme under review.
