SPM60345 – Disputes, Decisions, Reviews and Appeals - The formal decision
Evidence for SER
Whether the employer can recover 100% of SMP, SPP or SAP and
NICs depends on whether they are classed as a small employer for
SER purposes. For details of the rules determining who is a small
employer for SER see
SPM21300.
A small employer is one whose total Class 1 NICs including
employee (primary) and employer (secondary) liability is at or
below a set annual threshold. See
SPM21305.
For details of the:
If the employer has been in business less than 12 months in the
qualifying year, see
SPM21320.
To calculate whether an employer is entitled to recover the
Statutory Payment paid to their employees under SER the following
evidence is needed:
- EWC from the MATB1, or
- MW from the Matching Certificate or SC3, or
- ONW from the Official Notification, SC5 or SC6
- the dates payment of SMP, SPP or SAP were made to the employee
- the total Class 1 NICs (employer and employee) paid by the employer in the relevant tax year, not including Class 1A or Class 1B NICs.
