TFC10800 | Entitlement: non-UK residents absent from work due to caring, incapacity for work or limited capability for work

Childcare Payments (Eligibility) Regulations 2015, regulation 13(5)

A resident of a prescribed state who is in paid work in the UK (or their partner) who under the law of that state is entitled to a benefit, allowance or credit which is substantially similar in character to a benefit, allowance or credit described in regulation 13(1)(b), is treated as being in paid work and as having, for each week of that period, expected income from that work equal to the minimum weekly income.