If an employee goes abroad for treatment will he or she still be entitled to receive statutory sick pay?

Yes, employees who fall sick abroad, or who go abroad during a period of sickness, are entitled to statutory sick pay, provided that they satisfy all the relevant qualifying conditions. This applies to employees who are on holiday, those seeking treatment abroad and those sent temporarily to work overseas by their UK employer.

Employers are not liable to consider paying statutory sick pay to employees who go outside the UK if there is no liability to pay Class 1 national insurance on behalf of them. If statutory sick pay is payable and an employee's period of incapacity for work continues, but the employer's liability to pay Class 1 national insurance ceases, the employee continues to be entitled to statutory sick pay until his or her entitlement stops for another reason, for example because the employee has received the maximum 28 weeks' entitlement.