From 6 April 2014, employers will no longer be able to claim the Percentage Threshold Scheme (PTS) reimbursement for Statutory Sick Pay (SSP).
Employers will have until the end of the 2015-16 tax year to recover SSP paid before the end of the 2013-14 tax year. Employers will still be required to maintain SSP records for Pay As You Earn (PAYE) purposes and will still have the obligation to produce SSP records to meet the legal SSP obligations, should HMRC require them.
This move is as a result of a Government review which showed PTS has not encouraged employers to actively manage sickness absence in the workplace. Instead, the Government is to reinvest the money into funding the new Health and Work Service.
The service will provide an occupational health assessment and advice as an alternative form of support that will enable employees on sickness absence, where possible, to return to work more quickly and support employers to better manage sickness absence. It will benefit those employers who currently have no or limited in-house occupational health services; and complement and work with employers’ existing in-house occupational health provision to help facilitate a return to work.
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