### Question
What is the definition of sick pay?


### Answer
The definition of **sick pay** is as follows in *26 U.S.C. § 3402*:

> 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

#### Citation:
  - *26 U.S.C. § 3402*
  - Heading: **Subtitle C-Employment Taxes > CHAPTER 24-COLLECTION OF INCOME TAX AT SOURCE ON WAGES**

