Recovery of statutory sick pay for coronavirus cases introduced

Implementation date: 26 May 2020

The Statutory Sick Pay (Coronavirus) (Funding of Employers' Liabilities) Regulations 2020 (SI 2020/512) provide that eligible small and medium-sized employers can recover statutory sick pay (SSP) paid to employees who are unable to work due to coronavirus, where the period of incapacity arose on or after 13 March 2020. The maximum amount that can be recovered from HM Revenue and Customs in relation to a single employee is £191.70 (equivalent to two weeks of SSP at the current rate).