The SSPRS was reintroduced by the government on 21 December 2021 for employers with fewer than 250 employees.
The maximum claim per employee is two weeks at the statutory sick pay (SSP) rate of £96.35 per week (£192.70 in total), which is the rate for 2021/22 (£99.35 2022/23). The employer's claim is also capped at the number of employees in its PAYE scheme on 30 November 2021.
In a statement, the government said:
‘You have until 24 March 2022 to submit any new claims for absence periods up to 17 March 2022, or to amend claims you have already submitted.You will no longer be able to claim back SSP for your employees’ coronavirus-related absences or self-isolation that occur after 17 March 2022.
From 25 March we will return to the normal SSP rules, which means you can revert to paying SSP from the fourth qualifying day your employee is off work regardless of the reason for their sickness absence.’Back to top