Statutory sick pay: fit to work

HMRC has updated its guidance Statutory sick pay: employee fitness to work to add new examples of the types of evidence an employer can ask an employee to provide after being off sick for seven days where the absence relates to coronavirus. Proof of sickness might include an isolation note from the NHS where the employee is unable to work because of coronavirus or as a result of being required to self-isolate having come into contact with someone who has the virus. The guidance notes that, although employers should be clear about what evidence they expect employees to provide, SSP must not be withheld where medical evidence is provided late, given that employees may themselves face delays or practical difficulties in acquiring the relevant documentation.