Payments to be treated as contractual remuneration
19. For the purposes of paragraph 12(1) and (2) of Schedule 4 to the 1986 Act, the payments which are to be treated as contractual remuneration are sums payable under the contract of service—
(a)by way of remuneration;
(b)for incapacity for work due to sickness or injury, and
(c)by reason of pregnancy or confinement.