SSP recovery under PTS

SSP recovery under PTS

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A director of one-man company on irregular wage payments last paid under NIC threshold in May 2013 was seriously sick in February – March 2014. I understand that the SSP can be claimed back from HMRC until 2015/16. How exactly will the reclaim from HMRC work, will SSP be automatically credited to the company, and eventually refunded, when the director’s pay for May 2014 is reported? Or should he be paid extra wages towards the end of 2013/14? The company uses HMRC Basic PAYE Tools.

Many thanks for letting me know.

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By dnicholson
07th May 2014 11:32

Complicated
Try this, under section 5:

https://www.gov.uk/employers-sick-pay/help-with-sick-pay

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By rjoconnor81
07th May 2014 11:38

I don't think the director is eligible for SSP in the first place.  To qualify he should have earned at least £111 per week.

 

 

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By dnicholson
07th May 2014 11:45

Quite right
rjoconnor81 is quite right, I read the question too hurriedly.

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