17. Payment of contributions and keeping of records.

Version status: In force | Document consolidation status: Updated to reflect all known changes

Version date: 23 December 2025 - onwards

(1) Regulations may provide for -

(b) the collection and the recovery of, and the furnishing of returns by employers in relation to, employment contributions,

(d) the waiving of interest due on arrears of employment contributions,

(e) the estimation of amounts due in respect of employment contributions and appeals in relation to those estimates,

(f) the furnishing of returns by employers in relation to periods of insurable employment,

(fa) the furnishing of returns by employed contributors to whom section 13(4B) applies in relation to employment contributions and share-based remuneration,

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