EIM06400 | Employment income: sick pay and injury payments: general
From HM Revenue & Customs · Employment Income Manual
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.
| Page | Guidance |
|---|---|
| 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 |
| EIM06470 | Employer provision through salary sacrifice - Overview |
| EIM06471 | Tax treatment of the right to receive sick pay |
| EIM06472 | Tax treatment of sick pay received during employment |
| EIM06473 | Tax treatment of sick pay received post termination of the employment |
| EIM06474 | Interaction with previous guidance |