PART VSTATUTORY ADOPTION PAY

Statutory adoption pay and contractual remuneration28

For the purposes of section 167ZP(4) and (5) of the Act, 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;

c

by reason of the adoption of a child.