(1) Subject to sub-article (4), the amount of earnings paid in respect of any person or class of persons may be calculated or estimated by an inspector in respect of any year or part thereof having regard to such information or facts which appear to him to be reasonable or adequate for this purpose and on the basis of such calculation or estimation, an inspector shall determine the amount of contributions due by the employer of any person or class of persons in accordance with the provisions of section 10(1).

(2) Notwithstanding the provisions of article 8, an employer shall, when so requested by an inspector, remit to the Minister the amount of contributions determined to be due by that employer in accordance with sub-article (1).

(3) A request by an inspector under this article shall be made in writing to the employer and on receipt of such request the employer shall-

(a) remit the amount specified in this request to the Minister within 14 days,

and

(b) provide to the inspector proof of such remittance within 21 days.