The government is reintroducing the Statutory Sick Pay Rebate Scheme (SSPRS). This will be a temporary scheme to support employers facing heightened levels of sickness absence due to COVID-19 and will refund SME employers’ COVID-related SSP costs for up to two weeks per employee. SMEs are defined here as firms with fewer than 250 employees.
Employers can claim for COVID-related sickness absences occurring from 21 December 2021 onwards through HMRC from mid-January onwards, using this website: https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-your-employees-due-to-coronavirus-covid-19. The government will keep the duration of the scheme under review.
You can also access a fact sheet on this at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1042699/Public_fact_sheet_SSPRS_Dec_2021.pdf or download this below.