If you are a small- or medium-sized business, you may be entitled to reclaim the costs of Statutory Sick Pay (SSP) for sickness absence due to COVID-19.
The repayment will cover up to 2 weeks of SSP starting from the first qualifying day of sickness if an employee is unable to work because they:
Employees are not eligible for SSP if they are self-isolating after returning to the UK unless they also fit one of the previous criteria.
Note that you can only claim for employees who were off work on or before 30 September 2021. You must submit or amend claims on or before 31 December 2021.