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: 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?