The practice has its own sickness scheme (e.g. a
number of weeks at full pay, followed by a number
at half pay). Is it necessary to process SSP?
Provided that the practice scheme always pays the employee
more that what he/she would receive from SSP then it is not
strictly necessary to process the SSP calculations. However this
could mean that the practice may fail to collect some SSP recovery
from PAYE. To ensure that any recovery is claimed by IRIS GP
Payroll you should note the SSP (in the SSP wizard) and then use
the next screen to fix the actual payment to the employee.
How can you check what SSP recovery has been
claimed?
The amount of SSP recovered will appear automatically on the
P32. To check the figure you have to calculate 13% of the total NI
(obtained from the monthly summary sheet). If the payment to SSP in
a month is greater than this 13% figure then the difference is
recovered from your PAYE payment in the month.
Does IRIS GP Payroll warn if the employee has had their full
period of SSP?
No. The operator must keep a separate note of any long term
period of SSP to determine when the practice’s responsibility to
pay SSP stops.
