(1) Where an additional employee ceases to be employed by the employer to whom an exemption has been granted under article 4(1) within a period of less than 6 months following the granting of that exemption -

(a) the exemption from liability to pay an employment contribution specified in section 13(2) (d) of the Principal Act shall cease to apply to that employer from the date of cessation of the employment of that additional employee, and

(b) the employer shall be liable to pay such an employment contribution in respect of any payments made to or for the benefit of that additional employee in respect of the reckonable earnings of that additional employee during such period of less than 6 months.

(2) The requirement in sub-article (1) (b) for an employer to pay an employment contribution specified in section 13(2) (d) of the Principal Act in respect of an additional employee who ceases to be employed within a period of 6 months following the granting of an exemption under article 4(1) shall not apply where, having regard to circumstances of the case, an officer of the Minister decides that it is not appropriate.