NICOLA Sturgeon has had no contact with former finance secretary Derek Mackay since he resigned from the post over texts to a 16-year-old boy, her spokesman has said.

Asked about claims in a newspaper attributed to an SNP source that there have been talks on Mackay retiring from the Scottish Parliament due to ill health, the First Minister's spokesman said she is not aware of any such discussions.

The report, published by the Scottish Sun, suggests Mackay could receive approximately £50,000 in severance if he retires due to ill health rather than simply quitting as an MSP.

Sturgeon's spokesman said the First Minister has not spoken to the man once tipped to succeed her since he resigned from his Cabinet post and does not know where he currently is.

"There has been no contact between the First Minister and Derek Mackay," he said.

The spokesman also said he is not aware of any contact between Mackay and anyone in the Scottish Government since he quit in February.

The National:

READ MORE: Michael Fry: Derek Mackay wasn’t up to the job of finance secretary

The Renfrewshire North and West MSP has not been seen at Parliament or attended constituency surgeries since February 5, when Sturgeon allowed him to resign after it was revealed he had sent hundreds of messages to a teenage boy.

The 42-year-old was also suspended by the SNP hours before he was due to announce the Scottish Budget, but he remains an MSP.

Mackay will be entitled to a quarter of his ministerial salary, £11,945 on May 5, for the 90 days after resigning.

If he were to remain an MSP until the 2021 election, he would be entitled to approximately £50,000 as a resettlement grant, having served in the Parliament for 10 years.

However, if he were to retire due to ill health – following speculation that he has been unwell since the news broke – Mackay would be entitled to an ill-health grant worth a similar amount.