Struggling to understand sick pay?

HMRC have a number of resources that can help you.

As an employer, by law, you may have to pay Statutory Sick Pay to staff who are off sick. You can find out more about Statutory Sick Pay as follows:


HMRC’s basic employer guide to Statutory Sick Pay can be found on GOV.UK.


Aimed at helping employers to understand what to do when an employee goes off sick, this free HMRC webinar covers periods of incapacity for work (PIW) this webinar also explains linking periods, qualifying conditions and how much to pay.

Monday 10 September – 9am to 10am (Book here)

New online guide

HMRC has recently launched an interactive online guide for employers: try it out by following this link (Statutory Sick Pay) and then let HMRC know what you think.

The guide covers:

  • Periods of Incapacity for Work (PIW)
  • Waiting days
  • Qualifying conditions
  • Linking periods
  • How much to pay and for how long
  • Managing attendance
  • Occupational sick pay.