The government has published new guidance on what it has now called the “Coronavirus Statutory Sick Pay Rebate Scheme”. This scheme will repay small employers the current rate of statutory sick pay (SSP) that they pay to employees for periods of coronavirus-related absence starting on or after 13 March 2020. The guidance covers who can use the scheme and what records must be kept.

However, the online service that small employers will need to use to reclaim SSP is not yet available.