How much Statutory Sick Pay (SSP) can you get back?

Under the Percentage Threshold Scheme (PTS) you may be able to recover, from us, some or all of the SSP paid to your employees.

Recovery under the PTS is worked out for each separate tax month in which SSP is paid. If in the tax month your SSP is more than 13% of the total Class 1 NICs you have paid you can get back the difference.

How to work out the amount you can recover

  1. Add together the SSP you have paid to all your employees in the tax month
  2. Add up all the Class 1 NIC you have paid in the same month and calculate 13% of this sum
  3. If the amount at 1. above exceeds the amount at 2. above you can recover the difference.

The SSP calculator will help you.

Additional guidance

  • Remember that if you qualify in one tax month you do not automatically qualify in others. You will have to make separate calculations for each tax month.
  • Employers who pay their tax and NICs quarterly will recover the money quarterly. However you must calculate the amount you are entitled to recover monthly.
  • A tax month starts on the 6th of the month and ends on the 5th of the following month.
  • If you can recover any SSP, you should deduct the amount you can recover from the tax, NICs and Student Loan deductions you have to pay to HMRC that month. If the amount you can recover is more than your monthly or quarterly payment due, carry the balance over to when your next payment is due.
  • Where you will have insufficient money to recover the payments from the next payment due or there are no further payments due in the tax year, you can contact the Accounts Office to pay you the balance due.