Chapter EIM21776

Published date22 May 2014
Record NumberEIM21776
Section 320C ITEPA 2003

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 treatment

Recommendations 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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