Employers no longer able to recover Statutory Sick Pay from April
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16th January 2014 by
The Percentage Threshold Scheme (PTS), which allows employers
to reclaim Statutory Sick Pay under certain circumstances, is to be
abolished from 6 April 2014.
Under the current scheme, employers can reclaim Statutory Sick
Pay (SSP) where the SSP paid is greater than 13% of the Class 1
National Insurance Contributions due for the month, and where they
qualify for the reimbursement scheme. Qualification relies on the
timeframe in which the SSP is paid.
From 6th April next year however,
employers will be unable to recover SSP although they will continue to
be able to recover unclaimed SSP for previous years for a limited
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 get back to work as part of the
government’s Health Work and Wellbeing Initiative. This scheme is
expected to be available later next year.
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Article Published/Sorted/Amended on Scopulus 2014-01-30 09:12:27 in Tax Articles