SSP recovery under PTS

SSP recovery under PTS

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A “small” employer paid SSP re sickness before 6.4.14 after 5.4.14. Legislation abolishing recovery of SSP, SI 897/2014, says that employer is entitled to recover SSP “(whether paid before, on or after 6.4.14 2014) in respect of any day of incapacity for work falling before 6.4.14”. SSP section at www.gov.uk it says “if you were reporting payroll information in real time (RTI), include the amount you’re reclaiming in an Employer Payment Summary (EPS).”

When I phoned HMRC helpline to ask how exactly to recover the money, I was told that SSP paid after 5.4.14 cannot be recovered at all.

Please advise – who is right and how exactly it should work?

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By rjoconnor81
08th May 2014 18:45

SSP

HMRC are sort off correct, and I think that this is just confusion over terminology.  If SSP is paid for days up to the 5th April 2014 then this can be reclaimed through normal reporting processes.  For example you pay on Friday 11th April for the week ended 4th April 2014 you can reclaim this SSP, but the following Friday's pay (18th April) you can't reclaim anything.  If SSP was paid up to the 5th April 2014 then this should have been notified on an EPS and any repayment due over and above PAYE owing should either be requested to be repaid or rolled over to the 14/15 year.  

 

If the EPS has been not been filed correctly for the year to 5th April 2014 you will now need to do an earlier year update.  If this is in relation to your query yesterday regarding the director, just watch that he is actually entitled to be paid SSP in the first place, as from that op it didn't seem that his earnings were high enough.

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