In normal circumstances the cost of statutory sick pay (SSP) can’t be reclaimed by employers. But for periods of covid-related absences from 13 March 2020 smaller employers could reclaim up to 14 days of SSP paid per employee (see our newsletter 9 April 2020).
That SSP refund scheme was brought to a close on 30 September 2021, and employers had until 31 December 2021 to submit claims for refunds.
Written by the Tax Advice Network