Commentary

(3) Reimbursement by the state

Division BI Pay
| Commentary

(3) Reimbursement by the state

| Commentary

(3)     Reimbursement by the state

Originally SSP was paid by the employer and reimbursed by the state. The way this worked was that the employer recouped all or most of the amounts he was obliged to pay as SSP from his National Insurance contributions, so he was effectively the agent of the government for administering the benefit, but not ultimately responsible for paying it. However, the recoupment scheme was administratively complex and was abolished for most employers by the Statutory Sick Pay Act 1994 and for the remainder on 6 April 2014 by the Statutory Sick Pay Percentage Threshold (Revocations, Transitional and Saving Provisions) (Great Britain and Northern Ireland) Order 2014 SI 2014/897; see para [150] ff. Subject to special provisions introduced recently

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