Employers No Longer Able To Claim SSP

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Employers No Longer Able To Claim SSP

The Percentage Threshold Scheme (PTS), which allows employers to reclaim Statutory Sick Pay (SSP) in certain circumstances, will be abolished from 6 April 2014.

Under the PTS employers can reclaim SSP where the SSP paid is more than 13% of the Class 1 NIC due for the month.  Employers are not entitled to recover any of the SSP paid to their employees unless they qualify for the reimbursement scheme.

From 6 April 2014 employers will be unable to recover SSP however they will continue to be able to recover unclaimed SSP for previous years for a limited period.

The government has announced that the current PTS funding will be moved into a new scheme to help employees who have been incapacitated for four weeks or more to get back to work as part of the government’s Health Work and Wellbeing Initiatve.  This scheme is expected to be available later this year.