– see also Statutory sick pay (SSP)

Charge to tax

Commentary – Essential Tax Companion ¶9105

EU coordination

Legislation/Regulatory – Reg. 883/2004 art. 17-35 ; Reg. 987/2009 art. 22-32

Generally

Commentary – Tax Reporter ¶420-050

Remuneration

Legislation/Regulatory – SI 2001/1004 reg. 23, Sch. 3, Pt. X ; SSCBA92 Sch. 1, para. 11

Treated as earnings

Legislation/Regulatory – ITEPA2003 s. 221