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4039. I have paid my employee SSP this month. Why isn't it being reclaimed on the P32?
 
SSP will only be reclaimed on the P32 if it qualifies under the Percentage Threshold Scheme (PTS). The PTS specifies - if SSP exceeds 13% of your NIC liability for the same tax month the difference between the two can be reclaimed.
 
 
 
   
 
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