Contributions by insured persons and employers

(1) Except where regulations otherwise provide, an employer liable to pay contribution in respect of a person employed by him shall, in the first instance, be liable to pay also, on behalf of and to the exclusion of that person, any contribution as an insured person payable by that person for the same contribution period, and for the purposes of this Act, contributions paid by an employer on behalf of an insured person shall be deemed to be contributions by the insured person. (2) Notwithstanding any contract to the contrary, an employer shall not be entitled to deduct from the wages or other remuneration of a person employed by him, or otherwise to recover from such person, the employer’s contribution in respect of that person. (3) Subject to this Act, an employer shall be entitled to recover from an insured person employed by him the amount of any contribution paid or to be paid by him on behalf of that person, and notwithstanding anything in any enactment, such amount may be deducted from the insured person’s wages or (4) No deduction permitted under sub-section (3), shall be made from any wages other than such as relate to the period or part of the period in respect of which the contribution is payable, or in excess of the sum representing the employee’s contribution for the period.