Spare a thought for your payroll department over Christmas and New Year as this is the busiest time for people pulling 'sickies'.

A total of 66 million days were lost across public services last year, costing tax payers more than £3bn. Nearly 14 per cent (9m) were considered not genuine, costing the economy £1.2bn.

The first day back after Boxing Day (27 December) and the day after the New Year Bank Holiday (2 January) has the highest recorded number of people off sick compared to any other day of the year.

According to The Institute of Payroll Professionals (IPP) sick days cause a headache for payroll staff because they have to cover the salaries of people who are absent, pay over-time and provide the wages for temporary cover.

By law, if you're an employee and unable to work because you're ill, you may be able to get Statutory Sick Pay (SSP) but some employers have their own sick pay scheme instead (Occupational Sick Pay).

IPP chief executive Maurice Cheng said: "Over recent years it has been frequently documented that during January and February there are a higher number of absentees than in any other month of the year. This can potentially lead to a lot of extra hours by the payroll department who have to work out each person's eligibility.