113Payments which are to be treated as earnings for social security purposes
(1)Where a payment to which this section applies is made by an employer to an employee, the payment and the period for which it is made shall, notwithstanding that the payment is made in respect of a period during which no contract of employment subsists, be respectively treated for the purposes of the [1966 c. 20.] Supplementary Benefit Act 1966 and the [1975 c. 14.] Social Security Act 1975 as earnings of that employee and a period of his employment by that employer.
(2)This section applies to the following payments—
(a)any amount paid in respect of arrears of pay in pursuance of an order for re-instatement or re-engagement under section 71 or 78 above ;
(b)any amount paid by way of pay in pursuance of an order for the continuation of a contract of employment under section 78 or 80 above ;
(c)any remuneration paid under a protective award under section 101 above.