Recovering arrears of Statutory Sick Pay from 6 April 2014-15

30 January 2014

You will know, if you have followed this subject, we have called for your views on some suggestions for how to deal with the recovery of arrears for Statutory Sick Pay as from 6 April 2014 given the SSP field is to be removed from the EPS.

Many of you suggested use of the SP32 and HMRC have now confirmed to us that where a payment for SSP is being made from 6 April 2014 for a period of incapacity that fell before 5 April 2014 but has been notified late you will need to make an application for recovery using the form SP32 Late claim for recovery of statutory payments or National Insurance contributions (NICs) compensation.

On the other hand if you have already paid Statutory Sick Pay but simply not yet recovered it for a closed tax year you will need to follow the normal process for making adjustments to a closed year.

Late claims using the SP32 for up to 6 years can currently be made up to 5 April 2016, beyond which time no further claims under the Percentage Threshold Scheme can be made.

Previous reports on the subject of the Percentage Threshold Scheme can be found in the Policy News Journals, both current and 2012-13 editions. Along with CIPP news reports from 10 January 2014 and 10 December 2013