Article 2 Right of employer to recover statutory sick pay
Subject to paragraph (2) an employer is entitled to recover in accordance with articles 3 and 4 the amount, if any, by which the payments of statutory sick pay made by him in any income tax month exceed 13 per cent. of the amount of his liability for contributions payments in respect of that income tax month.
For the purposes of calculating the amount an employer is entitled to recover under paragraph (1), there shall be excluded any payment of statutory sick pay which was not made—
in the income tax month in which he received notice, in accordance with regulation 7 of the Statutory Sick Pay (General) Regulations 1982f1, of the day or days of incapacity for work to which the payment related;
in a case where it would have been impracticable to make the payment in that income tax month in view of the employer’s methods of accounting for and paying remuneration, in the following income tax month; or
in a case where a decision had been made by an adjudication officer, social security appeal tribunal or Commissioner that the employee was entitled to that payment, within the time limits set out in regulation 9 of those Regulations.