Question
I understand that it may still be possible for employers to receive some kind of relief when they have paid out SSP and SMP, what is called and how does it work and who gets it?
Answer
The Percentage Threshold Scheme is aimed at ALL employers who may have a high proportion of their work force off sick at any moment in time.
Under the PTS Scheme the employer has to compare the total of SSP paid in any tax month with 13% of the total employers and employees gross class 1 NIC liability for that tax month
For employers who pay contracted-out NIC, they need to deduct the contracted-out rebate for that month prior to working out the 13% If you do qualify for the rebate in any one-tax month, you have to re assess the conditions each month, as you not automatically qualify for rebates from one month to another.
