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HMRC internal manual

Statutory Payments Manual

Record Keeping - SMP/SAP/SPP/ShPP: employer's record sheet

Form SMP2/SAP2/SPP2 are record sheets that can be used by the employer to record details of their employee’s SMP/SAP/SPP/ShPP payments.

Paragraph 7(15) of Schedule 4 to Social Security (Contributions) Regulations 2001 provides that an employer has to keep wages records for all employees no matter what they earn and retain those records for three years after the end of the tax year in which they were paid.

Regulation 26 of the Statutory Maternity Pay (General) Regulations 1986 (SI 1986/1960) and the Statutory Maternity Pay (General) Regulations (Northern Ireland) 1987 (SI 1987/30) provides that an employer has to keep maternity absence records each tax year for any employee paid SMP and retain those records for three years after the end of the tax year in which they were paid.

Regulation 9 of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations 2002 and of the Statutory Paternity Pay and Statutory Adoption Pay (Administration) Regulations (Northern Ireland) 2002 provides that an employer has to keep adoption absence records each tax year for any employees to whom they have paid SAP and retain those records for three years after the end of the tax year in which they were paid.

Regulation 9 of the Statutory Shared Parental Pay (Administration) Regulations 2014 provides that an employer has to keep shared parental absence records each tax year for any employees to whom they have paid ShPP and retain those records for three years after the end of the tax year in which they were paid