You may be able to recover some Statutory Sick Pay if you have a high proportion of employees away sick at the same time, under the Percentage Threshold Scheme. Under this scheme - which is not restricted to small employers - you may be able to recover the excess, if you are paying more than 13% of your gross National Insurance contributions in sick pay in the month. You do it by deducting the excess from the NI contributions you are due to pay; if the amount exceeds the NI contributions you are due to pay, you take it from the amount you are due to pay in PAYE. However, unless you qualify under the scheme you are not entitled to recover any of the SSP paid to your employees.
