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Amended Compensation for Occupational Injuries and Diseases Act
82. Employer to furnish returns of earnings
as amended by the
Amendment - Compensation for Occupational Injuries and Diseases 1997, and Amendment - Compensation for Occupational Injuries and Diseases Act 1993
Chapter 9 : Obligations of Employers
82. Employer to furnish returns of earnings
(1)
Subject to subsection 1A, an employer, excluding an employer referred
to in section 84(1)(a) and (b), shall not later
than the thirty-first day of March in each year furnish the
commissioner with a return in the prescribed form, certified by him her
or it as correct, showing-
(a) the amount
of earnings up to the maximum contemplated in section 83(8) paid by him
her or it to his her or its employees during the period with effect
from the first day of March of the immediately preceding year up to and
including the last day of February of the following year; and
(b) such
further information as may be prescribed or as the Director-General may
require.
(1) An
employer who commences business after the last day of February of a
particular year shall within seven days after such commencement furnish
the commissioner with a return in the prescribed form, certified by
him, her or it as correct, showing the estimated earnings of his, her
or its employees for the period with effect from the commencement of
the business up to and including the last day of February of the
following year.
(2) If
an employer carries on business at more than one place or if he carries
on more than one class of business, the commissioner may require a
separate return for each place or class of business from him.
(3) If
in a return referred to in subsection (1) the amount shown as earnings,
excluding earnings exceeding the maximum contemplated in subsection
83(8), is less than the amount actually paid, the
Director-General may impose upon and recover from the employer a
fine not exceeding 10 per cent of the difference between the amount
shown and the actual amount.
(4) The
Director-General may reduce any fine referred to in subsection (3). (5)
If an employer fails to furnish a return or if the estimate of the
earnings which an employer expects to pay during a particular period is
in the opinion of the Director-General too low, the Director-General
may himself estimate the earnings concerned.
(5) An employer who fails to comply with the provisions of this section shall be guilty of an offence.
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