Coronavirus Statutory Sick Pay Rebate Scheme: Update

29 October 2020

HMRC has updated its guidance in relation to the Coronavirus Statutory Sick Pay (SSP) Rebate Scheme, to confirm that employers may ask employees to provide a ‘shielding note’ or letter from their doctor or health authority, because employees are not required to provide a doctor's fit note in order for their employer to make a claim.

Individuals who are advised to shield are told to do so because they’re at high risk of severe illness from coronavirus.

The most recent guidance on payment of SSP for shielding is that shielding is still grounds for payment of SSP in areas in which local lockdown is being imposed, but has been paused on a national level. How this translates in terms of covid risk rate tiers is not yet known but if employees are provided with a shielding note or letter then this can be sufficient grounds to pay SSP.


The information in this article is accurate at the time of publication. For all the latest information, news and resources on how the COVID-19 pandemic is affecting payroll professions, visit our Coronavirus hub.