If you’re an employer with fewer than 250 employees, and you’ve paid Statutory Sick Pay (SSP) to your employees for absences linked to coronavirus-related sickness or self-isolation, you could be eligible for support.
You will receive repayments at the relevant standard rate of SSP that you paid to your current or former employees for any eligible periods of sickness starting on or after 21 December 2021.
You will be able to reclaim the costs for up to two weeks of SSP for an employee who takes time off because of coronavirus, regardless of whether you claimed for that employee under the previous scheme.
You will be able to make claims retrospectively from mid-January 2022.
For full guidance, including eligibility and how to make a claim please visit GOV.UK