- A total figure of SSP paid to employees in the tax month for which you wish to recover SSP.
- The total amount of gross class 1 National Insurance Contributions for all employees that you paid in the tax month (employee’s and employer’s)
Q. We have had an employee who is on long term sick. As a business, we provide employees with company sick pay for a period of 2 weeks per year. Do I pay statutory sick pay at the same time? A. The employee’s Statutory Sick Pay (SSP) can be offset against the employee’s Company Sick Pay (COSSP), so that both the SSP and COSSP equal the employee’s daily rate. It is recommended on the payslip both SSP and COSSP are displayed separately: Example: Salary £1000 Salary Adjustment -£100 SSP £86.70 COSSP £13.30 Total £1000 The SSP scheme starts on day 1 of sickness, so the first 3 days will be classed as waiting days (even though COSSP is being received for these days) and on the 4th day of sickness, the SSP can start to be offset against the COSSP. The SSP entitlement will run from 28 days from the 4th day of sickness, which is the first day in which SSP has been paid from. Q. I have been told by a friend that you can recover statutory sick pay; how would I do this? A. You will be able to recover SSP using the Percentage Threshold Scheme (PTS). To calculate whether you are entitled to the reclaim, you will need the following information: