Q. I've heard that I won't be able to reclaim the sick pay I pay to my employees from April. Is this true?

A. Unfortunately yes. Employers can currently recover statutory sick pay (SSP) as an off-set against PAYE due, if the SSP exceeds 13% of the class 1 NICs the employer pays over for the tax month. The excess SSP above the 13% threshold is the off-set amount. For SSP paid on and after 6 April 2014 no off-sets will be given. The SSP will be an absolute cost to the employer,although it is a legal requirement to pay SSP to eligible employees. In return the Government is going to provide more help to employees who have been off sick for 4 weeks or more, in the form of a "back to work plan".

Do I have to pay him statutory sick pay (SSP) for the time he takes off due to these self-inflicted injuries?

Q. One of my employees frequently sustains injuries while playing sport, and as a consequence he takes regular periods off sick. Do I have to pay him statutory sick pay (SSP) for the time he takes off due to these self-inflicted injuries?

A. You are required to pay SSP to your employee if he earns at least £97 per week, for sick periods that last 4 days or more. Your employee needs to notify you of the sickness within the period set by your company rules, or by the 7th day of absence. You may require your employee to provide you with evidence of his incapacity to work from the 8th day of absence, by say providing a certificate from his GP (now called a 'fit note'). Don't forget you can reclaim the amount of SSP that exceeds 13% of the class 1 NIC due for the month of payment.