Statutory Sick Pay recovery - abolition of the Percentage Threshold Scheme (PTS)
From 6 April 2014, the recovery of SSP have been abolished by HMRC.
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 was 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.