According to Government guidance, to be included as a full-pay relevant employee, the employee must be paid their full usual pay during the pay period in which the snapshot date falls. If the employee is paid less than their usual rate because of being on leave for that period, they should not be counted as a full-pay relevant employee.
So, for example, if someone takes fully paid annual leave during the pay period, they are still a full-pay employee. But if they take some unpaid leave during the pay period – and therefore are paid less than their usual rate – they are not full-pay relevant employees. Examples include people on unpaid compassionate leave or unpaid sabbaticals.
If an employee is on any kind of leave and not being paid their full usual amount in the pay period, they are not full-pay relevant employees. For example, they are paid Statutory Sick Pay or Statutory Maternity Pay which is less than their usual pay.
If anyone was paid less than usual in the pay period for reasons other than leave, they are still counted as full-pay employees (for example, because they have been on strike during the pay period).
For more information about the methodology for the calculations, vist the Gov,uk website.