On or before the making of any payment of earnings or emoluments to a contributor, an employer shall notify the Collector-General, in respect of each contributor, of -

(a) the date of payment of the earnings or emoluments,

(b) the amount of the earnings or emoluments of the contributor from which the employer is liable to deduct from a contributor,

(c) the amount of the earnings or emoluments of the contributor on which an employer's contribution is payable,

(d) where the contributor is exempt from paying a contribution, the reason for such exemption,

(e) the number of contribution weeks that the payment relates to,

(f) the rate or rates of employment contribution applicable to each contribution week,