Coronavirus Statutory Sick Pay Rebate Scheme

If an employee is sick or incapable of work, they must be paid a minimum of SSP where they are eligible.

Advice from HMRC states that if your employee is clinically extremely vulnerable and cannot work because they have received a notification advising them to shield, you can furlough them under the Coronavirus Job Retention Scheme if you are eligible to do so. As a minimum, you must pay them SSP, where they are eligible.

You must pay SSP from the first day of an employee’s absence from work if they are self-isolating due to COVID-19. This could be because:

  • They are displaying symptoms or have tested positive for COVID-19
  • Someone in their household (including extended household) is displaying symptoms or has tested positive for COVID-19
  • They have been notified by the NHS/public health authorities they have been in contact with someone with COVID-19
If your employee:Period of sickness starting on or after:
Has coronavirus or symptoms of coronavirus13 March 2020
Is self-isolating because someone they live with has symptoms13 March 2020
Is shielding because they received a letter advising them to do so16 April 2020
Has been notified by the NHS or public health bodies that they’ve come into contact with someone with coronavirus28 May 2020
Is self-isolating because someone in their support bubble (or extended household in Scotland or Wales) but not their own household had symptoms or tested positive for coronavirus6 July 2020
Has tested positive for coronavirus5 August 2020
Has been notified by the NHS to self-isolate before surgery26 August 2020

Your employee may be required to self-isolate multiple times. Each time they are required to self-isolate “provided all eligibility criteria are met” they must receive SSP for the duration of their absence. Small and medium employers can reclaim up to two weeks of SSP paid per employee for absences related to COVID-19.

To reduce pressure on GPs, the get an isolation note service was introduced. This removes the need for employees to contact their GP unnecessarily for evidence relating to self-isolation.

HMRC suggests that employers use their discretion around the need for medical evidence where an employee is advised to self isolate in accordance with public health advice. Employers can check an isolation note is valid by using the check an isolation note service.