Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS) [Archived]

Copyright © 2025 LexisNexis
Published by a LexisNexis Employment expert
Practice notes
COVID-19

Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS) [Archived]

Copyright © 2025 LexisNexis

Published by a LexisNexis Employment expert

Practice notes
COVID-19
imgtext

This Practice Note considers the Coronavirus Statutory Sick Pay Rebate Scheme (CSSPRS), temporarily reintroduced under the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2022 (SSP Funding Regs 2022), SI 2022/5, in force 14 January 2022.

The reintroduced CSSPRS covered coronavirus-related Sickness absence for the period 21 December 2021–17 March 2022. The online service through which employers could reclaim coronavirus-related SSP was available until 24 March 2022, and is now closed. For further information, see: LNB News 25/02/2022 13.

Key points to note

The government’s initiative to refund coronavirus-related statutory sick pay (SSP) was first announced in the Spring Budget 2020 (see News: Special temporary measures for Statutory Sick Pay (SSP) refunds announced in Budget).

The Coronavirus Act 2020, s 39(1) inserted a new provision for the funding of employers’ SSP liabilities in relation to coronavirus into the Social Security Contributions and Benefits Act 1992 (SSCBA 1992). SSCBA 1992, s 159B(1), enables regulations to make provision ‘for the payment by employers of statutory sick pay in respect of Incapacity for work related to coronavirus

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Liabilities definition
What does Liabilities mean?

A scheme's liabilities are its future benefit payments and expenses. The scheme is in deficit if the current value of its liabilities is more than the assets, or in surplus if the liabilities are less.

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