Periodical statements by employers

Every employer required or authorised to pay contribution by direct payment– (a) shall, within fourteen days after the end of each month, render to the Board in such form as the Board may approve a statement in respect of each person employed by him during that period showing such particulars in respect of each employed person as may be required by the Board: Provided that the Board may require such statements at other intervals which shall not be longer than six months; (b) shall, within fourteen days after the end of December of every year return to the Board all direct payment cards held by him in accordance with these Regulations, together with a statement containing a list of the said cards, in such form and containing such particulars as may be required by the Board. (c) shall issue a receipt or payslip to employees every pay day showing all sums deducted by the employer from the employee’s salary for social security contributions.