We found out today that the Gov have quietly removed the ability for employers to claim back SSP for Covid related absences if an employee is absent after 30 Sept either unwell with covid or having to isolate due to contact.
Full guidance here:
Check if you can claim back Statutory Sick Pay paid to employees due to coronavirus (COVID-19)
The key point to note is that the 30 Sept date refers to the time of the absence – you still have until 31 December to make (or amend) a claim for any SSP for Covid related absences paid prior to 30 September.
However (there’s always another sting in the tail sorry!) you are still required currently to pay SSP for Covid absences from day one if that absence lasts more than four days – we guess this may change back to SSP only being due from day four (as it is for all other sickness absence) at some point but who knows if or how that will be publicised
So we suggest you keep a close eye on the guidance if you need to pay SSP at any point for a covid related absence & you only pay SSP.