Ms Maeve McElwee:

What we are recognising now is that on top of all the other costs facing employers at the moment, if employers are not already paying a sick pay scheme, paying for sick pay is now an additional cost for those employers on top of the other management costs of managing the absence. What we are trying to reflect and recognise here, particularly where it is important that we see this brought in on a phased basis, is a recognition for employers that it will be a significant additional cost because they would not ordinarily be paying the second salary if they do not already have a sick pay scheme in place.