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HMRC internal manual

Statutory Payments Manual

Paying and Recovering - SMP/SAP/SPP/ShPP: rounding rules

In the absence of specific regulations to cover the rounding of fractions of a penny, employers should use the current SSP rules set out in regulation 2(2) of the Statutory Sick Pay (Compensation of Employers) and Miscellaneous Provisions Regulations 1983.

To ensure that employer receive the full amount they are entitled to recover fractions of a penny are always rounded up.