No 897 The Statutory Sick Pay Percentage Threshold (Revocation, Transitional and Savings Provisions ) (Great Britain and Northern Ireland) Order 2014

This Order comes into operation on 6/4/14 by effectively abolishing the Percentage Threshold Scheme (PTS) which allowed employers to claim reimbursement of their costs when the amount of Statutory Sick Pay (SSP) paid exceeded 13% of their National Insurance contribution liability to Her Majesty's Revenue and Customs (HMRC). 

2014

Section 159A of the Social Security Contributions and Benefits Act 1992 and section 155A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 provide that the Secretary of State may by order provide for the recovery by employers of amounts of statutory sick pay. Orders were made in 1995 under those sections to provide for such recoveries. The arrangements under those Orders are known as the statutory sick pay percentage threshold scheme.

Article 2 revokes the 1995 Orders so as to abolish such schemes in Great Britain and Northern Ireland with effect from 6th April 2014.

Article 3 of this Order makes transitional and saving provisions which enable employers in Great Britain and Northern Ireland to continue recovery of statutory sick pay until 6th April 2016 for days of incapacity falling before 6th April 2014.

Last updated: 26 March 2019