(1) Any period in respect of which the only salary or wages paid by an employer to an employee are excluded salary or wages is not, for the purposes of section 2 2 or 23, to be taken into account as a period for which the employee is employed by the employer.
(2) For the purposes of subsection ( 1), excluded salary or wages are salary or wages that, under section 2 7 or 28, are not to be taken into account for the purpose of making a calculation under section 19.