Q. I am aware that SSP Percentage Threshold Scheme reclaim has been abolished as of the 6th April 2014. How does this affect my business?
A. Any medium sized to large businesses with a significant enough National Insurance contribution to the HMRC each month will not notice any changes at all, as they would have already paid the full cost of SSP paid out to any staff. The difference will be felt by small employers; they will have to pick up the full cost of any SSP paid out when they would have not had to do this in prior tax years. No other SSP rules have changed; SSP still needs to paid out to staff who have met the relevant requirements as per the HMRC SSP Statutory Guidelines.
Q. Have there been any changes to SMP reclaim?
A. Maternity pay, paternity pay and adoption reclaim rules have not changed from the 2013/2014 tax year to the 2014/2015 tax year; the only changes have been to SSP reclaim.
Q. I have forgotten to reclaim some SSP paid out in the 2013/2014 tax year. Is it now too late to reclaim this?
A. No. Businesses have until the 6th April 2016 to reclaim any SSP from the 2013/2014 tax year and any tax years previous to this. If any employers need to claim back SSP from relevant tax years, then the HMRC needs to be contacted so that a refund can be processed.
Q. My employee has been sick from the 1st April until the 14th April. Can I still reclaim this SSP back?
A. Any SSP days from the 1st April until the 5th April can be potentially claimed under the SSP percentage Threshold Scheme, however any SSP days paid out after the 6th April cannot be claimed back under any circumstances.
Clients can reach this service by dialling 0844 892 2772, and choosing option 3. This service is available from Monday – Friday between 9am and 5.45pm.