sec.68Decisions about ordinary wages by the authority

sec.68 Decisions about ordinary wages by the authority

This section applies if the authority suspects the ordinary wages stated in a return (the return amount ) given to the authority by an employer do not accurately reflect the amount of ordinary wages of a particular worker, or all of the workers, of the employer in the return period. After considering all relevant matters, the authority may decide the return amount for the return period is either reasonable or not reasonable. If the authority decides the return amount is not reasonable, the authority must give the employer an information notice about the decision. The information notice must— state the amount of ordinary wages of the worker or workers for the return period that the authority decides is reasonable; and require the employer to pay— an amount representing the difference between the amount of levy paid for the return amount and the amount of levy that should have been paid for the amount of ordinary wages decided under paragraph (a) ; and additional amounts for which the employer is liable under sections 65 (1) and (3) and 87 (1) . The amount required to be paid under subsection (4) (b) may be recovered by the authority as a debt. (sec.68-ssec.1) This section applies if the authority suspects the ordinary wages stated in a return (the return amount ) given to the authority by an employer do not accurately reflect the amount of ordinary wages of a particular worker, or all of the workers, of the employer in the return period. (sec.68-ssec.2) After considering all relevant matters, the authority may decide the return amount for the return period is either reasonable or not reasonable. (sec.68-ssec.3) If the authority decides the return amount is not reasonable, the authority must give the employer an information notice about the decision. (sec.68-ssec.4) The information notice must— state the amount of ordinary wages of the worker or workers for the return period that the authority decides is reasonable; and require the employer to pay— an amount representing the difference between the amount of levy paid for the return amount and the amount of levy that should have been paid for the amount of ordinary wages decided under paragraph (a) ; and additional amounts for which the employer is liable under sections 65 (1) and (3) and 87 (1) . (sec.68-ssec.5) The amount required to be paid under subsection (4) (b) may be recovered by the authority as a debt.

• (a) state the amount of ordinary wages of the worker or workers for the return period that the authority decides is reasonable; and
• (b) require the employer to pay— (i) an amount representing the difference between the amount of levy paid for the return amount and the amount of levy that should have been paid for the amount of ordinary wages decided under paragraph (a) ; and (ii) additional amounts for which the employer is liable under sections 65 (1) and (3) and 87 (1) .