SPM180000 - Paying and Recovering - contents

1. SPM180100

   SSP historical information
2. SPM180200

   SSP an overview of the Percentage Threshold Scheme (PTS)
3. SPM180250

   SSP: reclaiming for coronavirus (COVID-19) related absence (Historical Information)
4. SPM180300

   SSP employers with more than one PAYE scheme
5. SPM180400

   SSP paid in previous tax year
6. SPM180500

   SMP/SAP/SPP/ShPP/SPBP rounding rules
7. SPM180600

   SMP/SAP/SPP/ShPP/SPBP how employers can recover
8. SPM180700

   SMP/SAP/SPP/ShPP/SPBP advance funding
9. SPM180800

   SMP/SAP/SPP/ShPP/SPBP how does an employer apply for advance funding
10. SPM180900

    SMP/SAP/SPP/ShPP/SPBP how much advance funding can an employer apply for
11. SPM181000

    SMP/SAP/SPP/ShPP/SPBP employer fails to pay SP following advance funding
12. SPM181100

    SSP/SMP/SAP/SPP/ShPP/SPBP employer fails to make a Statutory Payment
13. SPM181200

    SSP/SMP/SAP/SPP/ShPP/SPBP insolvent employer
14. SPM181300

    SMP/SAP/SPP/ShPP/SPBP paid in previous tax year
15. SPM181400

    SMP/SAP/SPP/ShPP/SPBP recovering the additional SP paid as a result of backdated pay award
16. SPM181500

    SMP/SAP/SPP/ShPPSPBP who is the employer
17. SPM181600

    SMP/SAP/SPP/ShPP/SPBP holding company
18. SPM181700

    SMP/SAP/SPP/ShPP/SPBP agents
19. SPM181800

    SMP/SAP/SPP/ShPP/SPBP concurrent employment with different employers and earnings are aggregated
20. SPM181900

    SMP/SAP/SPP/ShPP/SPBP sole owner of more than one business
21. SPM182000

    SMP/SAP/SPP/ShPP/SPBP Small Employer’s Relief (SER) definition of a small employer
22. SPM182100

    SMP/SAP/SPP/ShPP/SPBP Small Employer’s Relief (SER) annual threshold
23. SPM182200

    SMP/SAP/SPP/ShPP/SPBP Small Employer’s Relief (SER) employer for less than 12 months in the qualifying tax year
24. SPM182300

    SMP/SAP/SPP/ShPP/SPBP time and manner of payment
25. SPM182400

    SSP/SMP/SAP/SPP/ShPPSPBP deductions
26. SPM182500

    SMP/SAP/SPP/SHPP/SPBP paying as a lump sum
27. SPM182600

    SSP/SMP/SAP/SPP/ShPP offsetting against other payments
28. SPM182700

    SMP/SAP/SPP/ShPP/SPBP payment to a third party
29. SPM182800

    SMP/SAP/SPP/ShPP/SPBP payment after a formal decision