Section 14: Contributions to the Fund.

(1)
Every employer shall as from the appointed day unless otherwise exempted under this Act, pay into the Fund the contributions for the relevant contribution period prescribed for workers and employers in the Third Schedule to this Act; and moneys when deducted shall be held by the employer and be paid to the Fund at the end of the month in which the deduction was made, or within one month thereafter, and the employer shall pay into the Fund at the same time his own contribution as an employer of the worker concerned.
(2)
The employer may deduct the worker's contributions at the time when the wages are paid to the worker; and where for any reason other than negligence, the employer fails to deduct the worker's contribution when required by this Act, he may within six months thereafter make any deduction necessary in one amount or by instalments as the worker may agree.
(3)
Where a worker dies during a contribution period, no contribution shall be due from his wages for that contribution period; and any contribution if deducted and paid to the Fund may be retained in the Fund, and be dealt with under this Act.
(4)
Where an employer deducts contributions from the wages of workers under this section, the contributions shall be deemed to be held by the employer in trust for the purposes of this Act, and the failure by the employer to pay the contributions to the Fund shall be an offence under this Act.
(5)
Nothing in this section shall be construed to authorise an employer to deduct the amount of the employer's contribution from the wages of a worker, and any attempt by an employer to make such deduction shall be an offence under this Act.