SPM41300 - Ordinary Statutory Paternity Pay (OSPP) - Small Employers' Relief (SER): Contents
Definition of a small employer |
|
Qualifying tax year |
|
The annual threshold |
|
Employer for less than 12 months in the qualifying year |
Definition of a small employer |
|
Qualifying tax year |
|
The annual threshold |
|
Employer for less than 12 months in the qualifying year |
