For employers with fewer than 250 employees, the Government has stated that for those employees away from work self-isolating, statutory sick pay (SSP) will be payable from day one rather than day three of absence. Additionally that qualifying employers will be able to reclaim the cost of SSP paid in respect of up to two weeks per employee away in such circumstances.
Employees will not require a Fit Note or Certificate if sickness absence is through self-isolation and the employer accepts same. Records must be kept. When fit and available for work again such employees can be furloughed.
Government advice can be found here.