For periods of leave up to four months, a minimum of 50% of the gross salary that would have been payable during the period of leave must be taken, as per Revenue rules. For sabbaticals in excess of four months a minimum salary of 25% will apply. If there is a remaining amount after the minimum salary provision, cost of replacement and subsistence have been accounted for, the balance is paid as a balancing salary payment subject to the overall salary ceiling for the period of the leave. All amounts paid as salary will be taxed under PAYE in the normal way.
A minimum salary provision of 50% or 25% does not apply in cases where the member is not claiming subsistence as part of the leave.