(1) Subject to these Regulations, an employer who employs an additional employee during the period beginning on 1 January 2012 and expiring on 30 June 2013 shall be exempt from the liability to pay an employment contribution specified in section 13(2) (d) of the Principal Act in respect of that additional employee for a period of 18 months beginning on the date of commencement of employment by that additional employee with that employer, where -

(a) the employment of such additional employee constitutes an increase in the total number of people employed in that employers workforce above the total number of people so employed on either the first day or the last day, whichever is the greater number, of the 3 month period immediately before the date of commencement of employment by that additional employee,

(b) the additional employee is employed and remunerated by that employer for at least 30 hours per week, and

(c) the employer makes application for such exemption to the Minister.

(2) For the purposes of sub-article (1) (b), the number of hours worked per week by an additional employee shall be calculated or estimated by reference to the average number of hours worked during any 4 week period that may be determined by an officer of the Minister to be appropriate for that purpose.