Related Commentary  Related Cases

7(1)  For the purposes of this Act, the “secondary contributor”  in relation to any payment of earnings to or for the benefit of an employed earner, is–

(a)in the case of an earner employed under a contract of service, his employer;

(b)in the case of an earner employed in an office with earnings, either–

(i)such person as may be prescribed in relation to that office; or

(ii) if no person is prescribed, the government department, public authority or body of persons responsible for paying the earnings of the office;

but this subsection is subject to subsection (2) below.

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