SPM70110 - Payments - Payments to the employer: When can an employer ask for an advance payment

Employers are expected to use the PAYE tax, NICs, student loan deductions and Construction Industry Scheme deductions to pay the SMP, OSPP, ASPP and SAP.

However they may also have to use these monies to pay their employees' SSP, tax rebates or tax credits, and sometimes they will not have enough, to do so. For the SSP recovery see the Percentage Threshold Scheme (PTS) see SPM10915 

In each tax month or quarter the employer should work out whether they have enough deductions to cover what they have to pay out in SMP, OSPP, ASPP and SAP. They should then apply only for what they need.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)