SPM10900 - Statutory Sick Pay - Recovery
Contents
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Historical information |
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An overview of the Percentage Threshold Scheme |
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Does an employer qualify for PTS |
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Who is the employer |
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Agents and payroll managers - several businesses under one scheme |
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Concurrent employments |
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Employers with more than one PAYE scheme |
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Employers who pay PAYE and NICs quarterly |
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Employers manipulating payments to increase recovery |
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How employers recover the SSP |
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Recovering SSP from PAYE and NICs |
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Mistakes in recovery |
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Record of payments to the Accounts Office |
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SSP paid in previous tax year |
