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HMRC internal manual

National Insurance Manual

NIM07010 - Class 1 NICs: Payments made under employment legislation: Medical suspension payments: General

Sections 64 and 70 Employment Rights Act 1996

An employee who is suspended from work by their employer on medical grounds is entitledto be paid by their employer for up to 26 weeks of suspension. A payment made in suchcircumstances is called a medical suspension payment.

For details of the NICs treatment of a medical suspension payment, see NIM07011.