This is the amount your organisation has incurred paying the salary of the person who has been on leave. This must be in line with their terms and conditions of employment.
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.
The total must not include:
- any recoverable statutory sick pay
- research costs (we automatically provide these if eligible).