Hi,
My client has a number of small employers, these small employers qualify for small employers relief according to which they can claim back 100% of SMP recovered amount as against 92% for the other employers and are also eligible for claiming NIC compensation on SMP@4.5%. But on Form P35 the SMP recovered amount is being calculated at 92% which is incorrect.
Just wanted to knolw if we have to maintain any tables for small employers so that the relief is calculated at 100% and also where do we maintain NIC compensation on SMP 4.5%.
Thanks in Advance.
Anupama