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SSP Repayment Scheme

The SSP Repayment Scheme, put in place in March 2020, allows businesses to claim back up to 2 weeks of SSP as a result of the Coronavirus Pandemic.

The repayment is available from the first qualifying of sickness when an employee is unable to work because they:

  • have coronavirus symptoms
  • are self-isolating because someone they live with has symptoms
  • are self-isolating because they’ve been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus
  • have been advised by letter to shield because they’re clinically extremely vulnerable
  • have received a relevant notification requiring them to self-isolate before surgery for up to 14 days

The scheme is only available to businesses with fewer than 250 employees, as of on 28 February 2020 across all PAYE payroll schemes.

HMRC have now updated their guidance to confirm that employers can only claim for employees who were off work on or before 30 September 2021. Therefore, businesses will not be able to recover SSP for any absences that occur after this date.

The updated Guidance can be accessed HERE


The Coronavirus Job Retention Scheme (CJRS) is due to end on 30 September 2021. At this stage, we are not aware of any possible extension to the Scheme. Therefore, we would encourage any companies still relying on the Scheme to consider the position of those employees that are still furloughed and to communicate with them in advance of the Scheme ending.

We will be publishing updated furlough template letters  next week. However, if you wish to discuss the individual circumstances of any employees, please contact the Legal Team.