NEC3: Option D; In Schedule of Cost Components (SoCC) 1.2 & 1.3, Is it a requisite that these items should be included as entitlements in the Employment Contract or HR policies?

NEC3 and NEC4 Contracts SOCC SSOCC
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NEC3: Option D; In Schedule of Cost Components (SoCC) 1.2 & 1.3, Is it a requisite that these items should be included as entitlements in the Employment Contract or HR policies? If not included or employees are not entitled to one of the item listed in 1.2 &1.3, can the employer treat the cost as not a defined cost?

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Firstly the Contractor should demonstrate that the payments have been made and secondly that the payments made are in accordance with company policies.