Sick leave calculation - confusion on mutual termination

justaregular_bloke

My wife was subjected to unfair dismissal last year and we have a September 2025 hearing at the tribunal. while i would have fought this my wife can no longer handle being associated with the company again as her mental health has deteriorated. We have negotiated to settle out of court so that she can have some relief.  The issue here is that they didn't pay her salaries for April May and June 2025.  she has also not received any sick pay for the period. The company has now sent the following calculations which is very confusing as she has not received any sum either from the company or HMRC.   Below is what they have calculated

• "Termination date now based on a final date of xx June 2025
   
• Notice pay (PILON x 4 weeks): £3,538.46 (less £266.01 as per the below) = £3,272.45
   
• Annual leave (16. 5 days and 4 Bank Holidays): £3,626.92
   
• Sick Pay owed from Claimant to Respondent: £266.01"

It's the sick pay calculation that i do not understand.  When we asked them to make the calculation clearer, they responded with the following

"Sick Pay Calculations

In terms of the sick pay owed, my client has provided the following calculations. 

Annual salary £46,000 gross per annum (£46,000 salary /260 working days)

Daily Rate £176.92

Statutory Sick Pay Rate is currently £118.75 per week from April 2025

 Salary which was due for April, May and up to 13 June

	£9,425.39

       Period of Unpaid Leave

10/03/25 to 31/03/25 – 16 working days (unpaid leave) salary deduction of £2830.77

01/04/25 to 07/04/25 – 5 working days (unpaid leave) salary deduction of £884.62   

Total Deduction: £3,715.38

 

Sickness Absence    

Upon receipt of the Claimant’s Fit Note the following calculations are made:

08/04/25 to 30/04/25 – 17 working days Deduction of £3007.69 – and the Claimant should have received the following Statutory (SSP) and Company Sick Pay (CSP);

·        SSP - £332.50

·        CSP - £1531.73 (Based on entitlement of 2 weeks)

01/05/25 to 31/05/25 – 22 working days Deduction of £3,833.33 – and the Claimant should have received the following;

·        SSP - £522.50

·        CSP - £0

01/06/25 to 13/06/25 – 10 working days Deduction of £1,769.23 – and the Claimant should have received the following;

·        SSP - £237.50

·        CSP - £0

Total Deductions:  £8,610.25

Total Statutory Sick Pay: £1,092.50

Total Company Sick Pay: £1,531.73

 

TOTALS (Deductions shown as minus)

 

Salary Payments for Apr, May and June until 13/06/25	£9,435.39
Unpaid Leave Deduction 10/03/25 to 07/04/25	-£3,715.38
Sickness Deduction  08/04/25 to 30/04/25	-£8,610.25
SSP Payment	£1,092.50
CSP Payment	£1,531.73
DIFFERENCE OWED	·        -£266.01

"


I do not understand the calculations as they are drawing against what wasn't paid (SSP and CSP).  Also, why are they making deductions for sickness?

 Kindly help me understand this and i would appreciate your help responding to the company.

Many thanks 

Hoenir

justaregular_bloke said:

  Also, why are they making deductions for sickness?

If an employee is signed off for sickness. Then an employee will be paid in accordance with company policy. Beyond a threshold. Statutory Sick Pay is the maximum entitlement. 

You've been provided with a detailed breakdown of how the calculation was made it would appear.

While you mention Apr, May and Jun. Appears that an adjustment has been made for March. Presumably previously this was paid in full. However there's a back adjustment for unpaid leave. 

justaregular_bloke

The below is the calculation i have made. Can someone help me see if i my approach is wrong? 

CSP @176.92	SSP @118.75	Days	Period	Salary @176.92
		16	10/03/25 to 31/03/25	£     2,830.72	unpaid leave	£   3,715.52
		5	01/04/25 to 07/04/25	£         884.60	unpaid leave
£     1,769.20	£        332.50	17	08/04/25 to 30/04/25	£     3,007.64
	£        522.50	22	01/05/25 to 31/05/25	£     3,892.24
	£        237.50	10	01/06/25 to 13/06/25	£     1,769.20
		70	Total	£   12,384.40	amount I should have been paid
				-£    3,715.52	unpai d leave
				-£    3,007.64	Sickness deduction (08/04/25 - 30/04/25)
				-£    5,661.44	Sickness deduction (01/05/25 - 13/06/25)
				-£             0.20	The amount I owe you
				£     1,092.50	SSP @ 118.7 minus 3 qualifying days
				£     1,769.20	CSP @176.92 for 2 weeks (10 working days)
				£     2,861.70	Total sick pay to be paid to me
				-£             0.20	minus the amount I owe you
			Total	£     2,861.50	total Sick pay owed me

sheramber

Unfortunately, your formatting has not transferred on your piost, making it difficult to understand.

Can you show on the  employer’s calculation where your figures differ? 

cr1mson

Just had a quick look but where do you get the figure of 70 days for salary? I make it 54 working days whereas you have 70. It looks like you are including salary for the 16 days from 10th March to 31st March but presumably this was paid as normal and therefore it is only the deduction that is relevant.