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HMRC internal manual

Statutory Payments Manual

Paying and Recovering - SMP/SAP/SPP/ShPP: how much advance funding can an employer apply for

Employers must only apply for what they are entitled to recover.

For example if an employer is liable to pay £100 SMP, and has £50 in tax and NICs to pay, they must only apply for £50.

All employers are entitled to recover 92% of the SMP, SPP, SAP and SHPP they pay, if they qualify for SER they are entitled to recover 100% of the SMP, SPP, SAP and ShPP they pay plus an additional amount as compensation for NICs.

For compensation rates and the SER threshold, go to GOV.UK.