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| 4119. Why isn't the SSP I have paid my employee being recovered on the P32 form? | ||
| SSP can only be recovered if your company is eligible for recovery of SSP under the Percentage Threshold Scheme (PTS).
To see if you are eligible: 1. add up all the SSP you paid during the tax month. 2. work out 13% of your total Class 1 NICs liability for the tax month. If (1) is more than (2) you can recover the excess. The rules and conditions for the PTS are inbuilt into our program. If SSP can be recovered it will be done so automatically and shown on the P32 form. |
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