Clause 2

different rates of contributions payable in respect of different types of wages; and

the payment of contributions on such additional wages as may be specified in the Schedule to be based on the wages of an employee for the preceding year and to be adjusted at the end of the year or in the last month of his employment with the employer based on his actual wages for the year.(9) Notwithstanding subsection (6), where an employer is required to pay to the Fund any additional contributions on additional wages and is entitled to recover such contributions from the wages of the employee in accordance with the Schedule, he may recover such contributions from the wages payable by him to the employee not later than 6 months from the end of the year in which the additional contributions are payable.(10) Notwithstanding subsection (5), if it appears to the employer at the time when additional wages as specified in the Schedule are payable to the employee that additional contributions in respect of such additional wages are likely to arise at the end of the year due to the recomputation of additional wages on which contributions are payable in accordance with the Schedule, he may contribute to the Fund a sum additional to that shown in the Schedule as payable by the employer and, notwithstanding subsection (6), recover the appropriate proportion of such sum in accordance with the Schedule from the additional wages of the employee.(11) Where an employer is required to pay to the Fund any additional contributions and is entitled to recover such contributions from the wages of the employee in accordance with the Schedule, the Board may, notwithstanding subsection (1), if it is satisfied that the employer is unable to recover in full or in part from the wages of the employee and that the employee is no longer in the employment of the employer, waive the payment of that portion of the additional contributions that the employer is unable to so recover.”.