| SPM21205 |
Historical information |
| SPM21210 |
Rounding rules |
| SPM21215 |
How employers can recover SMP |
| SPM21220 |
Advance funding for SMP |
| SPM21221 |
SMP paid in previous tax year |
| SPM21225 |
Recovering the additional SMP paid as a result of backdated pay award |
| SPM21235 |
Who is the employer |
| SPM21240 |
Groups of companies and employers with branch offices |
| SPM21245 |
Holding company |
| SPM21250 |
Agents |
| SPM21255 |
Concurrent employment with different employers and earnings are aggregated |
| SPM21260 |
Example - earnings are aggregated between different employers |
| SPM21265 |
Sole owner of more than one business |
