Updated guidance on reintroduced Coronavirus Statutory Sick Pay Rebate Scheme

Published on: 19 January 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC has updated its guidance to confirm that the Coronavirus Statutory Sick Pay Rebate Scheme has been reintroduced. The Rebate Scheme allows small and medium-sized businesses to reclaim Statutory Sick Pay (SSP) for employees who were off work due to coronavirus on or after 21 December 2021.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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