4 Payments treated as remuneration and earnings
Social Security Contributions and Benefits Act 1992 (1992 c 4) | Legislation

4  Payments treated as remuneration and earnings

(1)     For the purposes of section 3 above there shall be treated as remuneration derived from employed earner's employment—

(a)     any sum paid to or for the benefit of a person in satisfaction (whether in whole or in part) of any entitlement of that person to—

(i)     statutory sick pay; or

(ii)     statutory maternity pay;

[(iii)     . . . statutory paternity pay;

(iv)     . . .

(v)     statutory adoption pay;] [. . .

(vi)     statutory shared parental pay; [or

(vii)     statutory parental bereavement pay;] [or

(viii)     statutory neonatal care pay;] and]

(b)     any sickness payment made—

(i)     to or for the benefit of the employed earner; and

(ii)     in accordance with arrangements under which the

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