Previously, employers could reclaim any amount of SSP which exceeded 13% of its national insurance contributions in the month.
The rationale for abolishing it is that it gave employers an incentive not to encourage long-term sick employees to return to the workplace, although there is no evidence to support this position and given the low levels at which sick pay is paid, SSP is hardly an incentive for an employee to remain off sick anyway.
Sarah Rushton (firstname.lastname@example.org)
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