TFC10600 - Entitlement: non-UK residents absent from work due to sickness or parenting – treated as being in qualifying paid work
Childcare Payments (Eligibility) Regulations 2015, regulation 12(7)
A resident of a prescribed state who is in paid work in the UK (or their partner) who under the law of that state receives payments which are substantially similar in character to the payments in regulation 12(1)(a), (b), (c), (f) or (i), or is absent from work in circumstances which are substantially similar in character to a period of absence described in regulation 12(1)(d), (e), (g), (h), (j), (k), (l) or (m), 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.