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<p /> <p /> <p>The Government believes that reinvesting savings from the abolition
of the Percentage Threshold Scheme to establish the Health and Work Service is the
most effective means of targeting public funds to tackle sickness absence. The Health
and Work Service will reduce the length of sickness absence and offers a more proactive
approach to sickness absence management. Small businesses are least likely to have
access to occupational health services, and will benefit from having access to occupational
health assessments and advice through the Health and Work Service.</p><p> </p><p>We
have considered an alternative approach along the lines of restricting access to a
reimbursement scheme to employers with fewer than five employees. However, this was
discounted because it resulted in additional burdens on employers and additional Statutory
Sick Pay reimbursement costs for the state<em>.</em></p>
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