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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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Employer records: set up employer record: SICK pay scheme

SICK scheme types should be used where a third party is responsible for paying sick pay to the employees of more than one employer, for example, an insurance company.

No taxpayer records will be held for these employer records and tax will be deducted at basic rate.

You cannot set up a SICK scheme type with a start date after 5 April 2013. Any SICK scheme types that are live at 6 April 2013 will be changed to scheme type P for 2013-14 onwards.