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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

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