Statutory Sick Pay recovery - abolition of the Percentage Threshold Scheme (PTS)
From 6 April 2014, the recovery of SSP have been abolished by HMRC. However, you will still be able to recover SSP paid under Percentage Threshold Scheme PTS for periods of sickness up to 5 April 2014.
In the past you could recover SSP up to six years from the end of the tax year in which payment was made. From 6 April 2014 to 5 April 2016, claims may be made for earlier years up to 5 April 2014, but from 6 April 2016 no further late claims will be accepted.
Statutory Sick Pay for record-keeping:
Please check that the employee's working pattern has been entered correctly. To do this select Employee from the Tasking Zone menu bar then further select View/Edit Employee Details. Then click on the 'View/Edit' link for the employee concerned. Next click on the 'View/Edit' button entitled Employees Work Pattern. The employee's allocated work pattern will be displayed. N stands for non-working/non-qualifying day and Q stands for working/qualifying day. The pattern can be amended if required.
In addition be aware that for an employee to qualify for SSP they must:
The SSP record keeping requirements will be abolished at the end of the 2013-14 tax year by HMRC. However, for Pay As You Earn (PAYE) purposes, you will still be required to maintain SSP records. Our application will continue to allow you to add a Statutory Sick Pay Record (SSP).
- Have done some work for you under their contract.
- Have been sick for 4 or more consecutive calendar days.
- Have average weekly earnings of at least the LEL for NICs in the 8-week period prior to being off work. If the employee has worked for less than 8 weeks their usual pay rate must be such that if they had worked for 8 weeks at that earning level, their earnings would be above the LEL.