Failure by employer to pay contributions

(1) Where an employer fails to pay contributions in accordance with these Regulations, or the Manager has reason to believe that such employer has not paid the full 32 Social Security amount of contributions due, the Manager may require the employer concerned to furnish in respect of any period information, including a statement of individual earnings paid to employed persons, as the Manager may consider necessary to determine the amount of contribution due. (2) Where it is established under paragraph (1) that an employer has failed to pay contributions in accordance with these Regulations, the Manager shall issue a certificate setting out – (a) the amount of contributions which the employer is liable to pay to the Board for the said years, months or weeks in accordance with the documents examined and other evidence; and (b) any amount of contributions which have not been paid to the Board. (3) A certificate issued by the Manager under paragraph (2) specifying the amount of contributions which have not been paid to the Board shall be prima facie evidence in any court that the sum mentioned in the certificate is unpaid and due to the Fund, and any document purporting to be such a certificate shall be deemed in any court to be such a certificate until the contrary is proved. Garnishment of debts. 13:01 (1) When the Manager has knowledge or suspects that a person is or is about to become indebted to or is otherwise liable to make payment to a person who has failed to pay social security contributions due under the Act or the Regulations made thereunder, the Manager may by registered letter or by letter served personally, require such firstmentioned person to pay the monies otherwise payable to such second–mentioned person in whole or in part to the Manager on account of the liability of the second–mentioned person to make a payment due under the Act or Regulations made thereunder. 92 of.1994. Social Security 33 (2) The receipt issued by the Manager for the monies paid as required under these Regulations, shall be to the extent of payment a good and sufficient discharge of the original debt or other liability. (3) Any person who has made any payment by way of satisfaction, in whole or in part, of any debt or other liability due to another person has failed to comply with any requirement of the Manager under this Regulation, is liable to pay to the Social Security Board an amount equal to the amount paid by way of such satisfaction or the amount which he was required to pay to the Manager, whichever is less. (4) Notwithstanding sub–regulation (1) above, where the person who is or is about to become so indebted or otherwise liable carries on business under name or style other than his own name, the registered or other letter containing the Manager’s requirement may be addressed in the name or style under which he carries on business and in the case of personal service shall be deemed to have been served if it is left with an adult person at the place of business of the addressee. (5) Notwithstanding sub–regulation (1) above where the persons who are or are about to become so indebted or otherwise liable to carry on business as a partnership, the registered or other letter containing the Manager’s requirement may be addressed in the partnership name and in the case of personal service shall be deemed to have been served if it has been served on anyone of the partners or has been left with an adult person employed at the place of business of the partnership. (6) For the purpose of this sub–regulation, “Manager” includes any officer or other person from time to time authorised by the Manager to act pursuant thereto. (7) For the avoidance of doubt, it is hereby declared that the word ‘person’ or ‘persons’ occurring in this Regulation 34 Social Security does not include the Government of Belize, and no order or demand under this Regulation for the garnishment of debts (howsoever expressed) shall issue to the Government or to any Ministry or Department of the Government or to any public officer in his official capacity.