SE06400 - Emoluments of employees and office holders: sick pay and injury payments (other than Statutory Sick Pay) - general

Section 19(1)1 and Section 149 ICTA 1988

Sick pay, other than Statutory Sick Pay (see SE76350 onwards), may be funded by

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

The guidance on this topic is arranged as follows:

SE06410Sick pay funded by the employer
SE06420Sick pay funded by employees
SE06430Sick pay funded partly by the employer and partly by employees
SE06440Sick pay and other sums paid after cessation of employment
SE06450Injury payments
SE06460Examples