Application by employers for registration of employee

Current

(1)

This section applies if a person—

(a)

is an employee of an employer for a covered industry; and

(b)

is not registered under this Act; and

(c)

does not apply for registration under section 40 before the end of 3 months after the day the person starts to work for the employer.

(2)

The employer must register the employee at the time the employer next submits a quarterly return under section 49 (Quarterly returns by employers).

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