### Question
How does COLLECTION OF INCOME TAX AT SOURCE ON WAGES define sick pay?


### Answer
Under *26 U.S.C. § 3402*, **sick pay** is defined as:

> 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**

