PART II
RETURNS AND PAYMENT OF LEVY, ETC.
Payment of levy
3.  Every employer liable to pay a levy for any month shall within 14 days after the end of that month —
(a)compute the amount of the levy payable by him under section 3 of the Act; and
(b)pay such amount of levy computed to the Agency in such manner as the Agency may require.
[S 454/2014 wef 01/07/2014]
Payroll register
4.  Every employer liable to pay a levy shall prepare and keep in safe custody a register containing, in respect of every employee, details of the employee’s full name, sex, age, address, identity card number, nature of employment, rate and amount of remuneration and the date of commencement and cessation of employment and such other records as the Agency may require to ascertain the levy payable by such employer.
[S 454/2014 wef 01/07/2014]
5.  [Deleted by S 454/2014 wef 01/07/2014]
Incapacitated persons
6.  A receiver appointed by a court and a trustee, guardian, curator or committee having the direction, control or management of the affairs of an incapacitated person shall be answerable for all matters required by the Act or these Regulations to be done by such incapacitated person.
Non-resident employer
7.  An agent, attorney, manager, receiver or trustee having the direction, control or management of the affairs of a non-resident employer shall be answerable for all matters required by these Regulations to be done by such non-resident person.