EIM06400 - Employment income: sick pay and injury payments: general

Section 62 and Section 221 ITEPA 2003

Sick pay, other than Statutory Sick Pay (see EIM76350 onwards), may be funded by:

  • the employer, or
  • the employees, or
  • both employer and employees.

The guidance on this topic is arranged as follows.

Page Guidance
EIM06410 Sick pay funded by the employer
EIM06420 Sick pay funded by employees
EIM06430 Sick pay funded partly by the employer and partly by employees
EIM06440 Sick pay and other sums paid after cessation of employment
EIM06450 Injury payments
EIM06460 Examples
EIM06470 Employer provision through salary sacrifice - Overview
EIM06471 Tax treatment of the right to receive sick pay
EIM06472 Tax treatment of sick pay received during employment
EIM06473 Tax treatment of sick pay received post termination of the employment
EIM06474 Interaction with previous guidance