The Statutory Sick Pay Percentage Threshold (Revocations, Transitional and Saving Provisions) (Great Britain and Northern Ireland) Order 2014
Section 159A of the Social Security Contributions and Benefits Act 1992 and section 155A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 provide that the Secretary of State may by order provide for the recovery by employers of amounts of statutory sick pay. Orders were made in 1995 under those sections to provide for such recoveries. The arrangements under those Orders are known as the statutory sick pay percentage threshold scheme.