Employed person working under general control of a person not his immediate employer

(1) Where an employed person works under the general control and management of a person who is not his immediate employer, that person (hereafter in this Regulation referred to as the “principal employer”) shall be deemed to be the employer for the purposes of the Act, and the immediate employer shall furnish the principal employer with such particulars of the employed person’s earnings as may be necessary to enable the principal employer to comply with the provisions of the Act. (2) If the employed person’s earnings are actually paid to him by the immediate employer – (a) the immediate employer shall notify the principal employer of the earnings to be paid and the immediate employer shall be notified by the principal employer of the amount of contributions which may be deducted when such earnings are paid to the employed person, and the immediate employer may deduct the amount so notified to him; and (b) the principal may make a corresponding deduction on making to the immediate employer the payment out of which the said earnings will be paid.