{
  "url": "https://openlegislation.uk/statutory-sick-pay-percentage-threshold-order-1995/note",
  "json_url": "https://openlegislation.uk/statutory-sick-pay-percentage-threshold-order-1995/note.json",
  "legislation": "uksi/1995/512",
  "legislation_title": "The Statutory Sick Pay Percentage Threshold Order 1995",
  "legislation_url": "https://openlegislation.uk/statutory-sick-pay-percentage-threshold-order-1995",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order makes provision for employers to recover payments of statutory sick pay in excess of 13 per cent. of their liability for Class 1 contributions payments in any income tax month.\nArticle 2 sets out how the amount an employer may recover is to be determined.\nArticle 3 provides for the amount determined under article 2 to be recovered by deduction from Class 1 contributions payments.\nArticle 4 provides for repayment by or on behalf of the Secretary of State to the employer where the amount he is entitled to deduct exceeds his contributions payments.\nArticle 5 repeals and revokes the enactments which provide for recovery of statutory sick pay by small employers.\nArticle 6 makes amendments to various enactments which are consequential on the repeals and revocations in article 5.\nAn assessment of the compliance costs for employers has been made and a copy has been placed in the libraries of both Houses of Parliament. Copies can be obtained by post from the Department of Social Security, Room 06/09A, Adelphi, 1 – 11 John Adam Street, London WC2N 6HT.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/512/note",
    "retrieved_at": "2026-10-29T13:15:16.660735+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}