Calculation of contributions
14.  In calculating the amount of contributions payable under regulation 4, 7, 7A, 8 or 8A, any fraction of a dollar shall be disregarded.
[S 898/2018 wef 01/01/2019]
[S 885/2019 wef 01/01/2020]
[S 917/2023 wef 01/01/2024]