The requirement as to commitment of working time
26(1)For an individual (“the employee”) to be an eligible employee in relation to the relevant company the average amount per week of the employee’s committed time must equal or exceed the statutory threshold, that is—
(a)25 hours a week, or
(b)if less, 75% of the employee’s working time (see paragraph 27).
(2)The employee’s “committed time” means the time that the employee is required, as an employee in relevant employment, to spend—
(a)on the business of the relevant company, or
(b)if the relevant company is a parent company, on the business of the group.
(3)It includes any time which the employee would have been required to spend as mentioned in sub-paragraph (2) but for—
(a)injury, ill-health or disability,
(b)pregnancy, childbirth, maternity or paternity leave or parental leave,
(c)reasonable holiday entitlement, or
(d)not being required to work during a period of notice of termination of employment.
(4)In this paragraph “relevant employment” means employment—
(a)by the relevant company, or
(b)where the relevant company is a parent company, by any member of the group.