[F1PART XIIZAN.I. [F2Statutory Paternity Pay]

F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.

167ZG Relationship with contractual remunerationN.I.

(1)Subject to subsections (2) and (3) below, any entitlement to statutory paternity pay shall not affect any right of a person in relation to remuneration under any contract of service (“contractual remuneration”).

(2)Subject to subsection (3) below—

(a)any contractual remuneration paid to a person by an employer of his in respect of any period shall go towards discharging any liability of that employer to pay statutory paternity pay to him in respect of that period; and

(b)any statutory paternity pay paid by an employer to a person who is an employee of his in respect of any period shall go towards discharging any liability of that employer to pay contractual remuneration to him in respect of that period.

(3)Regulations may make provision as to payments which are, and those which are not, to be treated as contractual remuneration for the purposes of subsections (1) and (2) above.

F4(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ]