Statutory paternity pay and contractual remuneration
19. For the purposes of section 167ZG(1) and (2) 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 birth or adoption of a child.