Surface‐enhanced Raman scattering (SERS) is one of the most powerful analytical techniques for the identification of molecules. The substrate, on which SERS is dependent, contains regions of nanoscale gaps (hotspots) that hold the ability to concentrate incident electromagnetic fields and effectively amplify vibrational scattering signals of adsorbed analytes. While surface plasmon resonance from metal nanostructures is a central focus for the SERS effect, the support of polymers can be significantly advantageous to provide larger exposure of structured metal surfaces for efficient interactions with analytes. Characteristics of the polymer particles such as softness, flexibility, swellability, porosity, optical transparency, metal‐loading ability, and high surface area can allow diffusion of analytes and penetrating light deeply that can enormously amplify sensing outcomes. As polymer‐supported plasmon‐active sensor particles can emerge as versatile SERS substrates, the microfluidic platform is promising for the generation of sensor particles as well as for performing sequential SERS analysis of multiple analytes. Therefore, in this perspective article, the development of multifunctional polymer–metal composite particles, and their applications as potential sensors for SERS sensing through microfluidics are presented. A detailed background from the beginning of the SERS field and perspectives for the multifunctional sensor particles for efficient SERS sensing are provided.