Registration of employers

(1) Every employer who on the appointed day has in his employment any employed person shall, within fourteen days after the appointed day, present to the Manager an application for registration as an employer on the appropriate form. (2) After the appointed day, every person who becomes an employer shall within seven days of employing his first employed person present to the Manager on the appropriate form an application for registration as an employer. (3) The Manager may in special circumstances extend the time specified in paragraphs (1) and (2). (4) Where the Manager is satisfied that a person is an employer for the purposes of the Act such person shall be so registered and shall be allotted a registration number. (5) The registration number allotted under paragraph (4) shall be communicated to the employer who shall enter the number on all documents prepared or completed by him for the purposes of the Act and on all correspondence with the Board. 8 Social Security (6) Without prejudice to paragraphs (1) and (2) the Manager may at any time after the appointed day require any person to register as an employer within a specified period if the Manager is satisfied that such person is an employer for the purposes of the Act.