151 Employer’s liability.E+W+S
(1)Where an employee has a day of incapacity for work in relation to his contract of service with an employer, that employer shall, if the conditions set out in sections 152 to 154 below are satisfied, be liable to make him, in accordance with the following provisions of this Part of this Act, a payment (to be known as “statutory sick pay”) in respect of that day.
(2)Any agreement shall be void to the extent that it purports—
(a)to exclude, limit or otherwise modify any provision of this Part of this Act, or
(b)to require an employee to contribute (whether directly or indirectly) towards any costs incurred by his employer under this Part of this Act.
(3)For the avoidance of doubt, any agreement between an employer and an employee authorising any deductions from statutory sick pay which the employer is liable to pay to the employee in respect of any period shall not be void by virtue of subsection (2)(a) above if the employer—
(a)is authorised by that or another agreement to make the same deductions from any contractual remuneration which he is liable to pay in respect of the same period, or
(b)would be so authorised if he were liable to pay contractual remuneration in respect of that period.
(4)For the purposes of this Part of this Act [F1a day of incapacity for work in relation to a contract of service means a day on which] the employee concerned is, or is deemed in accordance with regulations to be, incapable by reason of some specific disease or bodily or mental disablement of doing work which he can reasonably be expected to do under that contract.
[F2(4A)Regulations under subsection (4) may make provision about whether an employee is deemed to be incapable (as referred to in that subsection) in relation to severe acute respiratory syndrome coronavirus 2 by reference to guidance or any other document published by Public Health England, NHS National Services Scotland, the Public Health Wales National Health Service Trust or any other person specified in the regulations as that guidance or other document is amended from time to time.]
(5)In any case where an employee has more than one contract of service with the same employer the provisions of this Part of this Act shall, except in such cases as may be prescribed and subject to the following provisions of this Part of this Act, have effect as if the employer were a different employer in relation to each contract of service.
(6)Circumstances may be prescribed in which, notwithstanding the provisions of subsections (1) to (5) above, the liability to make payments of statutory sick pay is to be a liability of the [F3Commissioners of Inland Revenue].
[F4(7)Regulations under subsection (6) above must be made with the concurrence of the Commissioners of Inland Revenue.]
Textual Amendments
F1Words in s. 151(4) substituted (13.4.1995) by Social Security (Incapacity for Work) Act 1994 (c. 18), s. 16(3), Sch. 1 para. 34; S.I. 1994/2926, art. 2(4), Sch. Pt. 4
F2S. 151(4A) inserted (temp.) (25.3.2020) by virtue of Coronavirus Act 2020 (c. 7), ss. 41(1), 87(1) (with ss. 88-90) (which affecting provision expires (25.3.2022) by virtue of Coronavirus Act 2020 (c. 7), s. 89)
F3Words in s. 151(6) substituted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 9; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F4S. 151(7) inserted (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 9; S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)