35A

Penalty for late payment

Current

(1)

Without limiting section 34, if an employer fails to pay to the Board an amount of contribution within the time required under section 31(1) the employer is liable to pay to the Board, by way of penalty, a surcharge determined by the Board.

(2)

The surcharge becomes due and payable 30 days after the employer is notified in writing by the Board of the determination of the surcharge.

[Section 35A inserted: No. 53 of 2011 s. 19.]

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