44Effect of variation of ordinary remuneration

44 Effect of variation of ordinary remuneration

44 Effect of variation of ordinary remuneration

(1) The following provisions apply if the Corporation fixes an amount under section 42 (4) (b) as the total ordinary remuneration of a worker for a return period (the varied amount) other than the amount stated for that worker for that period by the worker’s employer in a return under section 39 (the returned amount)—

(a) if the varied amount is more than the returned amount, the employer must pay the Corporation the additional amount payable under section 48 (Determination of levy—employers) for the worker for that return period,

(b) if the varied amount is less than the returned amount, the Corporation must—

(i) if asked by the employer to refund the overpayment of the levy payable under section 50—refund the overpayment, or

(ii) in any other case—credit the overpayment against future amounts payable under that section by the employer.

(2) The following provisions apply if the Corporation fixes an amount under section 42 (4) (b) as the total ordinary remuneration of a contractor who is a registered worker for a return period (the varied amount) other than the amount stated for that period by the contractor in a return under section 41 (the returned amount)—

(a) if the varied amount is more than the returned amount, the contractor must pay the Corporation the additional amount payable under section 49 (Determination of levy—contractors) for the contractor for that return period,

(b) if the varied amount is less than the returned amount, the Corporation must—

(i) if asked by the contractor to refund the overpayment of the levy payable under section 51—refund the overpayment, or

(ii) in any other case—credit the overpayment against future amounts payable under that section by the contractor.