Currently, an employer is able to recover from HMRC any statutory sick pay ("SSP") that it pays to employees to the extent that the total SSP paid in a month is greater than 13 percent of its total Class 1 NIC liability for that month.  The Government is proposing to abolish this right to recovery, which is expected to come into force on 6 April 2014.  The Government intends to use the money saved to fund a new Health and Work Advisory Assessment Service, which will provide state funded OH assessments for employees who are sick for 4 weeks or longer. The Service is expected to come into force in 2015.