Important update: SSP recovery abolished
From 6 April 2014, the recovery of SSP will be abolished, which means recovery of any SSP for any tax years from 2014-2015 will not be possible. However, for a limited SSP for previous tax years, up to 5 April 2014, is possible.
This late recovery can be made up to 5 April 2016, after which time SSP won’t be recoverable for any tax year. Where recovery is possible, it can be in amounts in excess of 13% of the total employee and employer Class 1 NICs liability for the month in question.
Any of our clients affected by this can contact us for advice and details.