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:
| 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 |
