TC01034: H Janicki 2011 UKFTT 165

This appeal was made by Mr Janicki in respect of statutory sick pay for two periods in 2008.  His employer had failed to pay him sick pay when they were doubtful about his incapacity as he had sent sick notes from various doctors in Poland.  He had failed to attend a medical until January 2009.  The medical evidence at that time was that he was not incapacitated during those periods.  HMRC therefore told him he was not entitled to statutory sick pay from December 2007 to 3 July 2008.  Mr Janicki disputed this decision and it was referred back by HMRC to Medical Services who confirmed that he was not entitled to SSP from January 2008 to February 2008 and from March 2008 to July 2008.   

He appealed this decision and was unsuccessful and then he appealed to the tribunal.  In light of the medical opinions HMRC contended that on the balance of probability he was capable of working and therefore not entitled to SSP.  Although he had sick notes where the diagnosis was stated as “upset stomach” and “feels low”, they did not refer to his incapacity for work.  There was simply a reason why he was absent.  There was also no consistent thread of illness through the period 3 January to 3 July 2008.  Although this was a matter adjudicated between Mr Janicki and HMRC his complaints were really against his employer and the tribunal questioned whether it was the appropriate forum for resolution of disputes of this nature.  

Key point:  The case is of interest as to how HMRC deals with sick pay claims.