(1) An employer shall, on making any payment of earnings or emoluments to a contributor, deduct from the earnings or emoluments-

(a) the appropriate amount of any contribution due by such contributor in respect of that payment of earnings or emoluments, or

(b) where the said amount cannot at the time of making such payment be ascertained, the amount reasonably believed by the employer to be so due.

(2) Where the amount deducted under sub-article (1)(b) is greater than the amount due by the contributor, the employer shall repay the difference to the contributor.

(3) Subject to sub-article (4), a contribution payable by a contributor, other than in the case of a special contributor, shall not be recoverable from him by his employer otherwise than by deduction in accordance with sub-article (1) or under the provisions of Regulation 9 of the Regulations of 2018 as applied to contributions.