recover any SSP amounts that fall due under the Percentage Threshold Scheme as from April 2014.
You will know, if you have followed this subject, we have called for your views on some suggestions for how to deal with the recovery of arrears for Statutory Sick Pay as from 6 April 2014 given the SSP field is to be removed from the EPS. Many of you suggested use of the SP32 and HMRC have now confirmed to us that where a payment for SSP is being made from 6 April 2014 for a period of incapacity that fell before 5 April 2014 but has been notified late you will need to make an application for recovery using the form SP32 Late claim for recovery of statutory payments or National Insurance contributions (NICs) compensation. On the other hand if you have already paid Statutory Sick Pay but simply not yet recovered it for a closed tax year you will need to follow the normal process for making adjustments to a closed year .
Late claims using the SP32 for up to 6 years can currently be made up to 5 April 2016, beyond which time no further claims under the Percentage Threshold Scheme can be made.
Previous reports on the subject of the Percentage Threshold Scheme can be found in the Policy News Journals , both current and 2012-13 editions. Along with CIPP news reports from 10 January 2014 and 20 December 2013 .
Percentage Threshold Scheme
7 February 2014
Further to previous news items regarding the Percentage Threshold Scheme and Statutory Sick Pay recovery, we were asked by a member how this would be paid if using the SP32.
HMRC has confirmed that PTS recovered through the SP32 process will repaid by way of Payable Order. It will not be set-off against the current tax year.
Statutory payment tables now available
13 March 2014
The CIPP is pleased to announce the refreshed linking tables for statutory payments are now available.
These are free of charge to anyone who wishes to access them.
The CIPP was disappointed that Gov.UK was not including this important information as part of the digital implementation from HMRC. As the Chartered body for the payroll profession, the CIPP is pleased to see others also offering this service to ensure the profession has access to the resources it requires.
Abolition of the Statutory Sick Pay Percentage Threshold Scheme
9 April 2014
The regulations for the abolition of the Statutory Sick Pay (SSP) Percentage Threshold Scheme have been approved in the House of Commons.
CIPP Policy News Journal
16/04/2014, Page 500 of 519
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