- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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C15.—(1) The employer of a person in pensionable employment shall deduct from the employee’s salary each month—
(a)the contributions payable under regulation C2(1);
(b)any additional contributions payable in accordance with Part I of Schedule 4 as a result of an election under regulation C3;
(c)any additional contributions payable by virtue of regulation C5 or C8; and
(d)any instalments payable under regulation C13(5),
and any amount not so deducted in any month shall be deducted from the employee’s salary no later than 30th April next following the end of the financial year in which it ought to have been deducted.
(2) If and so far as deductions are not made under paragraph (1), any sum remaining due shall be paid by the employee to the Department on receipt of a written demand specifying that sum.
(3) If a sum is not paid within 6 weeks after the date of the written demand, made in accordance with paragraph (2), interest shall be payable on it at 4 per cent per annum, compounded with yearly rests, from the expiry of the 6 weeks to the date of payment.
(4) Without prejudice to any other means of recovery, any sum due to the Department under paragraph (2) or (3) may be recovered by deducting it from any benefits payable under Part E.
(5) Amounts due from a person under this Part which are not deductible under paragraph (1) shall be paid by him to the Department.
(6) If any amount to which paragraph (5) applies, except one due under regulation C6, C7, C13 or C14, is not paid within 6 months after the end of the period to which it relates, but remains payable, interest shall be payable on it at 4 per cent per annum, compounded with yearly rests, from the expiry of the 6 months to the date of payment.
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