Time for payment of contribution by the employer

(1) Subject to paragraph (3), an employer liable to pay contribution in respect of an employed person shall pay the total contribution at the following times– (a) where he pays earnings to the employed person, before paying the earnings in respect Social Security 27 of the period for which contribution is payable; (b) where he does not pay earnings, on the last day of employment in each contribution week; (c) where he pays earnings for a period in advance, he shall pay contribution in advance for that period. (2) At the time when the contribution in respect of an employed person falls due in accordance with paragraph (1) the employer shall record on the direct payment card of such person the particulars required by the Board including the earnings and amount of contribution. (3) An employer required or authorised to make contribution by direct payment shall pay to the Board not later than fourteen days after the end of each calendar month the total contribution due in respect of each person employed by him during that month: Provided that in any particular case or class of cases the Board may require or authorise the payment of the total contribution due at such shorter or longer intervals as it may determine. (4) Any employer making contribution by direct payment may be required by the Board on the occasion of each (a) to produce the direct payment card of each employed person in respect of whom a contribution is paid; (b) to furnish a statement of contribution in the form required or approved by the Board. 28 Social Security (5) For the purpose of preventing loss of income to the Fund, any employer or class of employers paying contribution in respect of employed persons by direct payment may be required by the Board to make a deposit on account of contribution due: Provided that such deposit shall always be required whenever payment of contribution at intervals longer than one calendar month is authorised by the Board under paragraph (3). (6) The provisions of paragraph (4) of Regulation 5 and of paragraph (5) of this Regulation and any arrangement approved by the Board thereunder, shall apply to any person affected by the arrangement, and any contravention of or failure to comply with any requirement of such arrangement shall be deemed to be a contravention of or failure to comply with these Regulations. (7) Without prejudice to the provisions of paragraph (1), where an employer is required to pay contribution in respect of a person employed by him by means of insurance stamps, he shall pay contributions due in respect of such person – (a) within ten days of termination of employment where the employment is terminated by the insured person without any notice or intimation to the employer, and forthwith on the termination of the employment where the employment is terminated in any other manner; (b) within five days after the expiration of the currency of the contribution card. (8) Where an employer is required to pay contributions by direct payment in respect of a person whose employment is terminated and in respect of whom contributions are still due he shall pay all the contributions still outstanding within Social Security 29 fourteen days after the end of the month in which the employment is terminated. (9) For the purposes of paragraphs (7) and (8), the date of termination of employment is the day on which the employment actually comes to an end, whether such termination is in accordance with the terms of the contract of service or not, and whether or not the employment is to be resumed at a later date. (10) Notwithstanding anything contained in this Regulation, where an employed person applies for benefit the employer shall pay all contributions due in respect of that person within fortyeight hours after being requested to do so by the Board or by that person. (11) Where the date of payment of a contribution under this Regulation falls on a weekend or a public or bank holiday, the date of payment shall be the next working day after such weekend or holiday and such payment shall not incur any