Employee sick leave costs

Employee sick leave costs
All costs of Consideration (together with associated employer’s social security contributions) provided to an individual (excluding existing Personnel) engaged as cover for an employee on sick leave during the period that the relevant employee is not working, subject to a maximum amount equal to: (i) the Consideration that would have been provided to the relevant employee over the same period were that employee not on sick leave; plus (ii) the employer’s social security contributions associated with that Consideration. For the avoidance of doubt, an individual engaged to replace an employee whose costs of Consideration have been excluded pursuant to Article 3.1(w) is not engaged as cover.

All costs of Consideration (together with associated employer’s social security contributions) provided to an individual (excluding existing Personnel) engaged as cover for an employee on sick leave during the period that the relevant employee is not working, subject to a maximum amount equal to: 

(i) the Consideration that would have been provided to the relevant employee over the same period were that employee not on sick leave; plus 

(ii) the employer’s social security contributions associated with that Consideration. For the avoidance of doubt, an individual engaged to replace an employee whose costs of Consideration have been excluded pursuant to Article 3.1(w) is not engaged as cover.