Section 25, The National Social Security and Insurance Trust Act, 2001

(1) Every employer of an establishment shall deduct from the earnings of every worker in the establishment immediately at the end of each month, a worker's contribution of an amount equal to 5% of the worker's earnings for that month irrespective of whether or not such earnings are actually paid to the worker. (2) Every employer of an establishment shall pay for each month in respect of each worker, an employer's contribution of an amount equal to 10% of such worker's earnings for that month. (3) The contributions referred to in subsections (1) and (2) shall, within fifteen days after the end of each month, be paid to the Trust. (4) A self-employed person who has agreed to become a member shall contribute 15% of his income for each month, from his profession, vocation, business or occupation. (5) Notwithstanding any agreement or understanding to the contrary, an employer shall not be entitled— (a) to deduct or otherwise recover his own contribution from the worker's pay; or (b) to deduct the member's contribution for an earlier contribution period from the earnings in respect of a later period: 14 No. 5 The National Social Security and Insurance Trust Act 2001 Provided that the employer shall be entitled to make such deductions if such failure to deduct the contribution was the result of an accidental mistake or a clerical error in which case the deductions shall be made according to the written instructions of a Trust inspector. (6) Where an employer deducts contributions from the remuneration of workers under this Act, the contributions shall be deemed to be held by such employer in trust for the purposes of this Act until they are paid to the Trust. [Margin: Crediting of contributions in certain cases.]