SSP
The Percentage Threshold Scheme
On 17 January 2013, the Government published its response to the review into sickness absence that was published on 21 November 2011. The report, ‘Health at Work – Independent Review of Sickness’, was jointly sponsored by the Department of Work and Pensions (DWP) and the Department for Business Innovation and Skills (BIS) and had a [...]
RTI – Pilot Update
HMRC have published their latest Pilot Employer Update, providing insights into how the pilot is progressing and sharing information on lessons learned. The things that I have picked up from this update, some of which you may be aware of from payroll-related social media sites: The Employer Payment Summary (EPS) The EPS has [...]
DWP Publishes Response to Independent Review of Sickness
As part of the announcement of the Welfare Bill in February 2011, the Prime Minister announced a review into sickness absence. This was jointly chaired by David Frost CBE, the former Director General of the British Chambers of Commerce and Dame Carol Black, then National Director for Health and Work. The objectives of the review [...]
Statutory Payments 2013/14
Following the Autumn Statement on 05 December 2012 and our subsequent reporting, HMRC have confirmed this information on their Website. For SSP, the new rate of £86.70 per week is effective 06 April 2013. For SMP, SAP, OSPP and ASPP, the new rate of £136.78 will apply from the first payment week staring on or [...]
Statutory Payments for 2013/14
Following the Autumn Statement and the provision of most of the new payment rates and thresholds for the next tax year, the final pieces of the puzzle are announced below: SSP The weekly rate of SSP is increased by £0.85 from £85.85 per week to £86.70 per week from 06 April 2013. This is an [...]
Statutory Payment Rates 2013/14
SSP The weekly rate of SSP is increased by £0.85 from £85.85 per week to £86.70 per week from 06 April 2013. This is an increase of 1%, as announced by the Chancellor in his Autumn Statement 2012. The daily rates are unpublished at the time of publication SMP, SAP, OSPP and ASPP The 2013/14 [...]
Statutory Payments
Point 2.60 of the Autumn Statement said that most working-age benefits, including SSP, SMP, OSPP / ASPP and SAP would only be uprated by 1% from April 2013. These Statutory payment rates for 2013/14 have not been announced as at the time of publication. These will be published as soon as we are aware of [...]
HMRC and BusinessLink Calculator Tools
We have had some queries about the HMRC Website’s calculator tools, which will calculate or check various payroll-related items. Some of these, are now located on the BusinessLink Website. You may find the following calculators helpful with your day-to-day processing: Tax and National Insurance PAYE Tax Calculator (HMRC) National Insurance Calculator (HMRC) National Insurance Calculator [...]
RTI – The Employer Payment Summary (EPS)
Two weeks ago, we concluded looking at the Full Payment Summary (FPS). This week, we look at the Employer Payment Summary (EPS). The FPS and EPS are likely to be the two most common RTI submissions that an employer is required to make. At the time the employees are paid, or before, RTI requires the [...]
Autumn Statement 2011 (3) – Independent Review of Sickness
As part of the announcement of the Government’s Welfare Bill in February 2011, the Prime Minister announced a review into sickness absence. This was to be jointly chaired by David Frost CBE, Director General of the British Chambers of Commerce and Dame Carol Black, National Director for Health and Work. This was all part of [...]
Questions from our Forum – 14/11/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Forum Post An employee is sick, has only been with the company a short while and is paid a net wage rather than the normal gross. Is she entitled to SSP? [...]
Advocate General proposes 18-month limit on holiday accrual while on sick leave
Indefinite accrual of holiday leave and pay while on sick leave is incompatible with the objective of recuperation, according to the Advocate General. According to case law of the Court of Justice of the European Union (CJEU), the right to annual leave is retained even in cases of long-term illness. The length of time for [...]
Basic PAYE Tools updated with SSP rate corrections
E14 booklet and SSP calculator have been updated to give correct rounded rates. Two weeks ago we reported rounding errors in the E14 Employer Helpbook for SSP and in the Basic PAYE Tools. These have now been corrected. A new “pdf” version of the booklet can be downloaded from HMRC’s forms and publications page and [...]
Questions from our Forum 06/06/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Polish sick notes An employee has been off since January and keeps forwarding Polish sick notes. I spoke to the person who said he had bronchitus, but this seems to me [...]
Tax tribunal comments on disputes over SSP payments
The First-tier Tax Tribunal comments on the quality of doctors’ comments on sick notes and the use of the Tribunal to resolve employee/employer issues. In a decision given on 9 March 2011 in the case Janicki v Revenue & Customs, the First-tier Tax Tribunal ruled that medical reports issued by Medical Services were more persuasive [...]
Questions from our forum 18/04/11
Each week we receive a number of payroll questions on our forum, and here are this week’s batch. Can you help with any answers? Paying SSP after 3 years I understand that if an employee has been off sick (or had linked SSP absences) for 3 years or more, the employee no longer qualifies for [...]

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