If a member goes onto reduced pay due to sickness then both you and they have to pay the contributions you would have paid had the member been working normally. Here is an example for a member on the standard cost plan as at May 2019.
If this would cause hardship the member can suspend paying contributions until they return to work provided they let us know in writing.
If a member goes onto no pay neither you nor they pay any contributions. Once they return you should calculate the amount they and you would have paid if they had been at work normally during the unpaid leave period. You should adjust this if they have changed cost plan or tier at 1 April.
You should then ask the member if they wish to pay the missing employee and employer contributions. If you are willing to pay the missing employer contributions then the employee only has to pay the missing employee contributions. If they do not wish to pay you should make a note on the monthly return and send us a Notification of absence ABS1 form (pdf) .