An employer of a special contributor shall furnish to the Department within 46 days from the end of a contribution year or from the day in a contribution year in which he ceases to be an employer for the purpose of these Regulations -

(a) a return, in a form provided or approved by the Minister, in respect of each special contributor who receives payment of earnings during the course of that year showing in respect of those earnings -

(i) the total contributions payable by the contributor in the contribution year,

(ii) the number of contribution weeks in the contribution year in which the contributor was in insurable employment,

(iii) the dates of commencement and cessation of employment occurring within the contribution year,

(iv) the total earnings in the contribution year,

(v) the total contributions which the employer was liable to remit for the contribution year,