The government has reintroduced the Coronavirus Statutory Sick Pay (SSP) Rebate Scheme, but businesses can only claim for employees who were off work on or after 21 December 2021.
The new date for PAYE scheme eligibility is 30 November 2021. The maximum number of employees businesses can claim for is the number they had across their PAYE schemes on 30 November 2021.
See here HMRC guidance on the scheme, with the option to claim back employees’ coronavirus-related Statutory Sick Pay online.
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