(1) Subject to article 12(2), contributions payable in respect of emoluments and of earnings, other than earnings of a special contributor, shall be collected and be recoverable by the Collector-General and accounted for by him and paid into the Social Insurance Fund.

(2) Contributions to which sub-article (1) applies shall be remitted by the employer to the Collector-General.

(3) An employer shall remit to the Department within 14 days from the end of every income tax month the amount of a special contributor's contribution deductible on payment of earnings to each special contributor employed by him in that month, together with the appropriate amount by way of employer's contributions in respect of each such contributor in that month.