How to calculate sickness allowance?

The daily rate of sickness allowance (i.e. sick leave allowance) is a sum equivalent to four-fifths of the average daily wages earned by an employee in the 12-month period preceding the specified dates.  If an employee is employed for less than 12 months, the calculation shall be based on the shorter period.

The specified dates are:

Please note that when calculating the average daily wages, an employer has to exclude (i) the periods for which an employee is not paid his/her wages or full wages, including rest day, statutory holiday, annual leave, sickness day, maternity leave, sick leave due to work injuries or leave taken with the agreement of the employer, and any normal working day on which the employee is not provided by the employer with work; together with (ii) the sum paid to the employee for such periods. Please click this link for details “ A Concise Guide to the Employment Ordinance - Appendix 1” (PDF).

The is not a legal document. The Ordinance remains the sole authority for the provisions of the law explained.