Except in the case of a person on maternity leave, paternity leave, F1shared parental leave, F2parental bereavement leave, adoption leave or absent from work through illness, a person is to be treated as engaged in remunerative work during any period for which they are absent from work referred to in regulation 42(1) (remunerative work) where the absence is either without good cause or by reason of a recognised, customary or other holiday.

Subject to paragraph (3), a person who was, or was treated as being, engaged in remunerative work and in respect of that work earnings to which regulation 58(1)(c) (earnings of employed earners) applies are paid, is to be treated as engaged in remunerative work for the period for which those earnings are taken into account in accordance with Part 7.

Paragraph (2) does not apply to earnings disregarded under paragraph 1 of the Schedule to these Regulations.