Statutory sick pay
STATUTORY SICK PAY – ABOLITION OF THE PERCENTAGE THRESHHOLD SCHEME
The Percentage Threshold Scheme (PTS), which allowed employers to reclaim Statutory Sick Pay (SSP) in certain circumstances, is abolished from 6th April 2014.
Under PTS employers could reclaim SSP where the SSP paid was more than 13% of the Class 1 National Insurance Contributions due for the month. As of 6th April 2014, it is no longer possible for employers to recover SSP from the government. Employers will, however, continue to be able to recover unclaimed SSP for previous years for a limited period and so should seek advice from an accountant if they believe this applies.
The reason for this change is that it was believed that the PTS gave employers an incentive not to encourage long term sick employees to return to the workplace.
The government has announced that the current PTS funding will be put towards the new Health & Work Service instead. This scheme is due to start in 2015 and is intended to help employees and employers put together plans to facilitate a return to work for employees who have been incapacitated for four weeks.
This article was written by --Martinc 12:20, 11 April 2014 (BST)
Featured articles and news
Ebenezer Howard: inventor of the garden city. Book review.
Grenfell Tower fire – eight years on
A time to pause and reflect as Dubai tower block fire reported just before anniversary.
Airtightness Topic Guide BSRIA TG 27/2025
Explaining the basics of airtightness, what it is, why it's important, when it's required and how it's carried out.
Construction contract awards hit lowest point of 2025
Plummeting for second consecutive month, intensifying concerns for housing and infrastructure goals.
Understanding Mental Health in the Built Environment 2025
Examining the state of mental health in construction, shedding light on levels of stress, anxiety and depression.
The benefits of engaging with insulation manufacturers
When considering ground floor constructions.
Lighting Industry endorses Blueprint for Electrification
The Lighting Industry Association fully supports the ECA Blueprint as a timely, urgent call to action.
BSRIA Sentinel Clerk of Works Training Case Study
Strengthening expertise to enhance service delivery with integrated cutting-edge industry knowledge.
Impact report from the Supply Chain Sustainability School
Free sustainability skills, training and support delivered to thousands of UK companies to help cut carbon.
The Building Safety Forum at the Installershow 2025
With speakers confirmed for 24 June as part of Building Safety Week.
The UK’s largest air pollution campaign.
Future Homes Standard, now includes solar, but what else?
Will the new standard, due to in the Autumn, go far enough in terms of performance ?
BSRIA Briefing: Cleaner Air, Better tomorrow
A look back at issues relating to inside and outside air quality, discussed during the BSRIA briefing in 2023.
Restoring Abbotsford's hothouse
Bringing the writer Walter Scott's garden to life.
Reflections on the spending review with CIAT.
Retired firefighter cycles world to raise Grenfell funds
Leaving on 14 June 2025 Stephen will raise money for youth and schools through the Grenfell Foundation.
Key points for construction at a glance with industry reactions.