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What happened to the SSP

I've been submitting PAYE Returns today online with the HMRC software and printing out the P60 forms.

Does anyone know why SSP paid is entered on an employee's P14 form but is not featured on the P60?  There are boxes to show other statutory payments such as SMP etc, but no box for SSP on the P60 form issued by HMRC.  It puzzles me!

Thanks in advance

John Sharp


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13th Apr 2012 09:17

I think

it is something to do with recovery - if there is no recovery by the employer (as is often the case with SSP), it is not shown separately

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13th Apr 2012 09:37

I don't know about that...

Whether or not there is any recovery (which itself is  a matter between the Employer and HMRC), SSP paid/due to the employee, though entered on the P14 form, shows nowhere on the employee's P60 copy...

John Sharp 

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13th Apr 2012 14:45


It was on the P14's in 2009-10, but the move to a single sheet P60 has led to a simplification (e.g. the secondary and primary NI bands are combined on this form). So I suspect it was removed because the current form has bigger boxes and so fewer fields. The bigger boxes make it much easier to align though.

Of course I don't know the actual answer, just speculating.

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13th Apr 2012 10:38

P14 vs P60

I agree with John.

The four types of parenting statutory payment - SMP, OSP, ASP & SAP - appear on both the P14 and the P60.  SSP appears on the P14 only, in addition to the other four.

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13th Apr 2012 13:54

P14 and HMRC Instructions

Steve's comment prompted me to click on the question-mark to the side of the SSP Box on the online P14 form.


There it says you can either enter the recoverable amount of SSP or the total SSP paid in the year...

...which seems a bit random to me.  So I'm still puzzled, indeed intrigued, as to why no SSP Box appears on the P60 form.  Could it possibly be that the SSP entry on the P14 form is superfluous...

John Sharp 

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By 0098087
13th Apr 2012 14:54

Getting ready for the PM's former advisor Steve Hilton to abolish it

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13th Apr 2012 16:02

Steve Hilton

So yes, superfluous - soon...

...but for now - too many columns and boxes are clogging up the system..?

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13th Apr 2012 16:32

Clogged up

I don't think it's about cloggin up the system. All the data is now sent electronically and the paper is just for the humans.

For example, a leaving P45 handed to an employee could just have a unique identifier which the next employer submits to HMRC. Then there'd be less printing and less data entry. But of course people need/want something to look at.

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