Notification of employment of a person after appointed day

(1) An employer who employs a person after the day shall, within four days the commencement of such employment, give notification thereof with appropriate particulars to the Manager. Provided that no such notification shall be required where– (a) in accordance with the Collection of Contributions Regulations, contributions in respect of the employed person are payable by means of a stamp; and Social Security 13 (b) the employed person concerned presents to the employer a current contribution card.