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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:
- 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 and at very high risk of severe illness from coronavirus
- have been notified by the NHS to self-isolate before surgery for up to 14 days
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.