If you do not know the answer how do you know your figure of 1201 is incorrect?
As per your initial question:
Question: what is the balance of his salary due in May correct to the nearest 1£?
As per my calculations:
Answer: Annual salary is £24000 which when divided by 52 equals a weekly figure of £461.54 and then divided by 5 equals a daily figure of £92.31. (or you could just divide the annual salary by 260 working days)
(Some people divide the annual salary by 261 working days due to the year having 365 days less 52 weekends (104) which would result in £91.95 salary per day) .As long as you are consistent with the calculation every time the situation arises in your payroll then both methods are acceptable.
So the balance of his salary would be as follows:
16th - 20th May = 5 days worked, 23rd - 27th May = 5 days worked and 30th -31st = 2 days worked gives a total of 12 worked days in May at £92.31 per day equals £1107.72 - rounded up to £1108.
This figure does NOT include the SSP payable which would be £123.83 for 7 days at the figure you stated of £88.45 per week.
Hope this now answers your query.
Edited at 24 Sep 2017 08:22 PM GMT