Incapacity pays

In an appeal concerning an employee’s right to statutory sick pay (SSP) the appellant company disagreed with HMRC’s decision to issue £135.72 to employee A.

A worked for the appellant company five days a week meaning he qualified for SSP under Social Security Contributions and Benefits Act (SSCBA) 1992 s 151.

The company disputed his right to SSP due to ‘a history of absenteeism’ during 2002 and 2006 when he had previously worked at the business. It said further that A’s return to the company was only permitted on the grounds that there was to be no repeat of his ‘perpetual absenteeism’.

However he had two further periods of illness caused by injuries sustained while playing football; the company saw them as ‘self-inflicted’ and was therefore unprepared to pay the SSP due.

A had a medical...