sick pay
Defined in 1 place of the United States Code.
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.
Source
- 1994–present26 U.S.C. § 3402Internal Revenue Code · Income tax collected at source · for purposes of this chapter