Part 2: Neonatal Care Pay Section 171ZZ721: Relationship with Contractual Remuneration
Section 171ZZ21 states that the entitlement to statutory Neonatal Care Pay does not affect an employee’s rights to payments associated with their contract of employment.
	However, it allows an employer to offset any contractual remuneration paid to an employee during a period in which they are entitled to statutory pay, against the liability to make statutory payments to that employee, and vice versa.
	Regulations can specify particular types of payments which are to be regarded (or not regarded) as contractual remuneration.