Medical suspension payments
Definitions or restrictions
Some jobs are covered by special health and safety regulations under which employees may be suspended from normal work on medical grounds.
Most employees who are suspended in these circumstances are entitled to receive their normal pay for up to 26 weeks.
What to report, what to pay
Medical suspension payments count as earnings, so:
- add them to the employee's other earnings
- deduct and pay PAYE tax and Class 1 NICs using your usual payroll procedures
Work out the value to use
The value to use is the amount of the medical suspension payment.
More useful links
Find
out more about medical suspension payments on the Department for Business Enterprise & Regulatory Reform website (open new window)
Technical guidance
EIM02550: Employment protection legislation
NIM07011: Class 1 NICs - medical suspension payments
