Employees eligible to receive statutory sick pay are not normally required to provide their employer with medical evidence to support sickness absence for the first seven days of absence. For longer periods of absence, they must obtain medical evidence (a fit note) from their GP.
In order to free up GP capacity to focus on the government’s current priorities for the NHS of delivering the coronavirus booster programme and emergency care, employees will not be required to provide their employer with medical evidence of sickness absence for the first 28 days of absence. GPs will still be required to supply fit notes for periods of absence exceeding 28 days.
This change takes effect from 17 December, but applies to absences beginning on or after 10 December 2021, up to and including absences which begin on or before 26 January 2022. The self-certification period will revert to seven days for absences beginning on or after 27 January 2022.
Read more:
Statutory Sick Pay: employee fitness to work - GOV.UK
The Statutory Sick Pay (Medical Evidence) Regulations 2021 (legislation.gov.uk)
Tax Faculty
This guidance is created by the Tax Faculty, recognised internationally as a leading authority and source of expertise on taxation. The Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
More support on tax
ICAEW's Tax Faculty provides technical guidance and practical support on tax practice and policy. You can sign up to the Tax Faculty's free enewsletter (TAXwire) which provides weekly updates on developments in tax.
Sign up for TAXwireJoin the Tax Faculty