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Employers no longer able to recover Statutory Sick Pay from April


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Published 16th January 2014 by Vaishali Thakerar

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 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 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.

By Vaishali Thakerar

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Lawson-West specialise in commercial, business and employment law. Our team of dedicated commercial solicitors can help with buying or selling a business, business law and disputes, landlord and tenant issues and commercial property. Our expert employment team can offer practical advice and guidance on all aspects of employment law including redundancy, compromise agreements and dismissal procedures. Visit for more information.

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Article Published/Sorted/Amended on Scopulus 2014-01-30 09:12:27 in Tax Articles

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