This is the amount your organisation has incurred paying the salary of the person who has been on leave.
To calculate this, you must add up:
- the basic salary
- any employer’s contributions, such as National Insurance and pension contributions
- any additional incremental progression up the salary scale
- any costs to continue contractual benefits during their leave, for example childcare vouchers
- accrued paid leave
- keeping in touch days.
The total must not include: