Keep a record of statutory sick pay paid

Key points

  • Prior to 6 April 2014, there was a statutory requirement for employers to keep a record of certain information relating to statutory sick pay paid to employees.
  • Although this statutory requirement no longer exists, employers may still be required by HM Revenue and Customs to provide evidence that they are operating the statutory sick pay scheme correctly. For this reason, they should continue to keep statutory sick pay records.

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