Part 4PAYMENT OF STATUTORY NEONATAL CARE PAY

Statutory neonatal care pay and contractual remuneration

26.  For the purposes of section 171ZZ21(1) and (2) of the 1992 Act (relationship with contractual remuneration), the payments which are to be treated as contractual remuneration are sums payable under a contract of service—

(a)by way of remuneration,

(b)for incapacity for work due to sickness or injury, or

(c)by reason of the birth, adoption, care or death of a child.