(1) Where an employer has failed or neglected -
(a) to pay any employment contribution which under Part 2 he or she is liable to pay in respect of an employed contributor in his or her employment, or
(b) to comply, in relation to any such employed contributor, with any requirement of Part 2 or regulations which relate to the payment or collection of employment contributions,
and by reason thereof the employed contributor or any other person has lost, in whole or in part, any benefit to which he or she would have been entitled, the contributor or other person shall be entitled to recover from the employer as a simple contract debt in any court of competent jurisdiction a sum equal to the amount of the benefit so lost.
(2) Where an employed contributor or other person has lost benefit in a case referred to in subsection (1) and has not taken proceedings under that subsection, the Minister may, in the name of and on behalf of the contributor or other person, recover from the employer as
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