Chapter EIM21776
Published date | 22 May 2014 |
Record Number | EIM21776 |
The exemption for employer expenditure to help an employee return to work after a period of absence due to injury or ill-health applies only to the cost of recommended medical treatment and not to related costs such as transportation to and from treatment.
Medical treatment“Medical treatment” means all procedures for diagnosing, or treating any physical or mental illness, infirmity or defect.
Recommended medical treatmentRecommendations for medical treatment can be provided by either:
- “Fit for Work”, or, alternatively,
- an employer-arranged occupational health service
for the purposes of helping an employee return to work after a period of absence due to injury or ill-health.
Fit for Work is a government service which provides an occupational health assessment and general health and work advice to employees, employers and general practitioners to help individuals stay in or return to work.
The exemption is targeted at supporting employees to return to work once they have reached, or are expected to reach, four weeks sickness...
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