The Percentage Threshold Scheme (PTS), which allows employers to reclaim Statutory Sick Pay (SSP) in certain circumstances, was abolished from 6 April 2014.

If you’re looking to outsource your payroll please click here.

Assuming your business is eligible, you should ensure you claim the Employment Allowance which commenced on 6 April 2014.

From 6 April 2014 employers have been unable to recover SSP although recovery of unclaimed SSP for previous years remained recoverable for a limited period.

Do contact us if you think this may apply to your business.

Stephen Charles is a tax partner at the firm, specialising in corporate and business taxation. For more details and advice, please contact Stephen on [email protected] or 0114 266 7141.

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Pegasus House, 463a Glossop Road, Sheffield, S10 2QD

5 Sidings Court, White Rose Way, Doncaster, DN4 5NU

Jubilee House, 32 Duncan Close, Moulton Park, Northampton, NN3 6WL

Northampton

01604 645 600

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