The Coronavirus Statutory Sick Pay Rebate scheme has been reintroduced and is now open for claims.
You can claim for employees who were off work on or after 21 December 2021. The maximum number of employees you can claim for is the number you had across your PAYE schemes on 30 November 2021.
If the period of absence started before 21 December 2021, you’ll need to use 21 December 2021 as the start date.
You can find more details about the scheme here https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-employees-due-to-coronavirus-covid-19 and use the online service to make a claim here https://www.gov.uk/guidance/claim-back-statutory-sick-pay-paid-to-your-employees-due-to-coronavirus-covid-19