The coronavirus Statutory Sick Pay Rebate Scheme will launch online on 26 May.

The scheme will enable employers with fewer than 250 employees to claim coronavirus-related Statutory Sick Pay (SSP). Tax agents will also be able to make claims on behalf of employers.

You’re eligible to use the scheme if:

• you’re claiming for an employee who’s eligible for sick pay due to coronavirus
• you had a PAYE payroll scheme in operation before 28 February 2020
• you had fewer than 250 employees across all PAYE schemes on 28 February 2020
• you’re eligible to receive State Aid under the EU Commission Temporary Framework.

The repayment will cover up to two weeks of the applicable rate of SSP, and is payable if a current or former employee was unable to work on or after 13 March 2020 and entitled to SSP, because they either:

• have coronavirus
• are self-isolating and unable to work from home
• are shielding because they’ve been advised that they’re at high risk of severe illness from coronavirus.

To prepare to make a claim, you should keep records of all the SSP payments you wish to claim for.

For more information ????  https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19