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Sickness Benefit and Industrial Injury Benefit Both of these become one from 6th April next and for the first eight weeks in any one tax year become payable by the employer. The latter cannot ‘contract out’ of liability to pay and although he recovers gross payments made by deducting payments from total employer/employee NI contributions made to Inland Revenue he cannot recover any of the administration expenses the process will entail. Nor can he escape some important employee relations issues that the new system will create and the training task that dealing with the ‘statutory sick pay scheme’ (the correct title) will impose.
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