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sick pay

Defined in 1 dictionary — U.S. Code

United States Code

26 U.S.C. § 3402 — for purposes of this chapter

For purposes of this subsection, the term “sick pay” means any amount which—

(i) is paid to an employee pursuant to a plan to which the employer is a party, and

(ii) constitutes remuneration or a payment in lieu of remuneration for any period during which the employee is temporarily absent from work on account of sickness or personal injuries.