Rate of statutory sick pay: From 6 April 2014, the rate of statutory sick pay (SSP) has increased from £86.70 per week to £87.55 per week. This means that the maximum SSP payable over 28 weeks is now £2,451.40 (as opposed to £2,427.60).
Recovery of statutory sick pay: Prior to 6 April 2014, employers could reclaim any amount of SSP which exceeded 13% of its national insurance contributions in the month. However the government considered that this dis-incentivised employers from encouraging long-term sick employees from returning to work and, as a result of this, has revoked this provision. With effect from 6 April 2014 onwards, it is no longer possible for employers to reclaim SSP from the government. Commentators have suggested that this should save an estimated £50million each year.Simon Allison Partner – Employment Law