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Payment of participant contribution and employer contribution
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59. (1) Where an employer of a participant has received a payroll notification relating to the participant, the employer shall, in accordance with the notification, on or before making any payment of emoluments to the participant—
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(a) calculate the participant contribution payable in respect of the payment of emoluments,
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(b) deduct the amount of the contribution from the emoluments, and
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(c) pay the contribution to the Authority.
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(2) An employer at the same time as paying any participant contribution in respect of the payment of emoluments, shall, in accordance with the payroll notification referred to in subsection (1)—
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(a) calculate the employer contribution payable in respect of the payment of emoluments, and
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(b) pay the contribution to the Authority.
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(3) Where an employer pays to the Authority a contribution deducted from emoluments in accordance with subsection (1), the employer is acquitted and discharged of the sum represented by the contribution as if the employer had actually paid that sum to the employee.
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