The Statutory Sick Pay Rebate Scheme and state aid

24 April 2020

Guidance relating to the Statutory Sick Pay (SSP) Rebate Scheme has been updated to reflect the fact that claim amounts under the scheme should not exceed €800,000.

Employers are informed that their claim amount must not exceed the maximum €800,000 of state aid under the EU Commission temporary framework. This is when combined with any other aid received under the framework. Agriculture has a lower maximum of €100,000, and the limit for aquaculture and fisheries is €120,000.

The European Commission approved a £50 billion “umbrella” UK scheme to support small and medium-sized enterprises (SMEs) and large corporates in the UK affected by the outbreak of coronavirus. More information can be found here.

Payroll professionals will be familiar with state aid due to recent changes to the Employment Allowance. Only employers with a secondary Class 1 National Insurance contributions (NICs) bill of less than £100,000 in the previous tax year are eligible for the Employment Allowance as of 6 April 2020, and this means that it is reclassified as de minimis state aid.


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.