PAYE72070 - PAYE operation: payments for PAYE purposes: sick pay and when third party pays sick pay
»Ê¹ÚÌåÓýapp Employment Income (EIM) Manual gives full instructions on Sick Pay.
Third party pays sick pay
A third party, such as an insurance company, may pay sick pay.
Where a third party pays sick pay, Statutory Sick Pay (SSP) is chargeable to tax as PAYE income. »Ê¹ÚÌåÓýapp third party employer should operate PAYE in the same way as on wages or salaries.