Recovery by employer of contribution paid on behalf of employed person

(1) An employer shall not be entitled to recover any contribution paid by him or to be paid by him on behalf of an employed person otherwise than by deduction in accordance with this Regulation. (2) An employer liable to pay contribution on behalf of a person employed by him shall deduct such contribution before paying to the employed person the earnings in respect of the period for which contribution is payable: Provided that where two or more payments of earnings fall to be aggregated, the employer may deduct the amount of the contribution based thereon which is payable by the employed person either wholly from one of the said payments or partly from one and partly from the other or any one or more of the others. 30 Social Security (3) Where earnings are paid to an employed person in advance for any period, the employer shall deduct the employed person’s contribution in advance for that period before the payment of the earnings. (4) The amount of contribution paid or to be paid by an employer on behalf of a person employed by him shall not be deducted from any earnings other than those as are paid wholly or partly in respect of the period for which contribution is payable, or may become payable, as the case may be. (5) No deduction shall be made by an employer from the earnings of a person employed by him in respect of any contribution not yet paid except where it is not payable until after the date when the said earnings are paid. (6) Where an employed person does not receive from his employer any pecuniary remuneration in respect of insurable employment the employer shall be liable to pay the contribution payable both by himself and the employed person and shall not be entitled to recover any part thereof from the employed person. (7) If by reason of any error made in good faith an employer on making any payment of earnings to a person employed by him fails to deduct therefrom the full amount of contributions which he may deduct, he may, after prior notification to the employed person, recover the amount that falls to be so recovered by deduction from any subsequent payment of earnings to that person during the same contribution year: Provided that – (i) the amount that may be deducted from any payment or from any payment which falls to be aggregated shall be in addition to but shall Social Security 31 not exceed the amount deductible therefrom under other provisions of these Regulations; (ii) an additional amount which may be deducted by virtue of this paragraph shall be treated as an amount deductible under this Regulation only in so far as the additional amount that had to be so recovered has been so treated.