Changes in recovering Statutory Sick Pay (SSP)

Published on: 16/04/2014

RTI

At present you can recover Statutory Sick Pay (SSP) amounts that are in excess of 13% of your total employee and employer Class 1 NICs liability for the month in question.

However, small employers will no longer be able to reclaim any SSP from HMRC from 6th April, as the Percentage Threshold Scheme for recovery of SSP is being abolished from 6th April 2014.  Employers will have until April 2016 to recover SSP for 2013-14 and prior years.

 

Please note: posts were written at a specific time and reflect the rules in place at that time, which may no longer be relevant. Furthermore, the posts are generic in nature. We cannot accept any responsibility for any losses in respect of actions taken on the strength of this generic advice. We would advise you to seek up to date advice which is relevant to your circumstances.
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