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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Paying and Recovering - SSP: employers with more than one PAYE scheme

If an employer has more than one PAYE scheme, they must add together their NIC liability and the SSP payments for all schemes, before calculating whether they are entitled to reimbursement for that month under PTS.

PTS was abolished from 6 April 2014 but employers have until 5 April 2016 to recover any outstanding PTS for SSP paid in respect of periods up to 5 April 2014

For SSP purposes it is the total NI liability of the employer, not the amount paid under a particular scheme which determines whether or not that employer is entitled to recover SSP.