Statutory sick pay
Most employees are entitled to statutory sick pay when absent from work, and this is payable for the first 28 weeks of absence or when the employee reaches their maximum entitlement, thereafter incapacity benefit will be payable by the DSS. The employer is entitled to claim a contribution for paying statutory sick pay which is deducted from national insurance contributions. An employee is not entitled to statutory sick pay for the first three days of any absence unless it is a case of recurring absence. The employee must provide evidence of incapacity for work, such as a doctor's certificate.
Contractual sick pay
The employment contract may provide for payment of normal salary when an employee is sick and statutory sick pay will not then be payable. Alternatively, normal salary is payable with a deduction of statutory sick pay.
If there is no contractual provisions for payment of sick pay then statutory sick pay is payable.