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
Replies (8)
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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
Simplification
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.
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.
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.