NEC3 ECC Option C - sick pay, maternity pay or redundancy paid at cost incurred or at the statutory minimum

NEC3 and NEC4 Contracts SOCC SSOCC
1

If sick pay, maternity pay or redundancy payments are due /incurred by resource who would otherwise be undertaking the works, then are these recovered at the statutory minimum or the cost incurred, which may be at an enhanced rate over and above the statutory minimum?

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Component 12 of the SCC relates to payments to people for (f) severance related to work on this contract. (e) absence due to sickness and holidays the key words are “payments for” so if the cost is incurred then this is the Defined Cost to be paid.