Employers are no longer able to reclaim SSP


Until the 5 April 2014 employers have been able to claim back some or all of the Statutory Sick Pay (SSP) that they had to pay to employees under the Percentage Threshold Scheme. Unfortunately this facility has been withdrawn and employers will have to bear the cost themselves no matter how many staff they employ.

It may still be possible to claim for the previous tax year if you had a high proportion of employees off at the same time. Under the old scheme you could claim the difference if the SSP payments were more than 13% of your class 1 NI in ay tax month.