20RRemittance of contributions

20R Remittance of contributions (1) All contributions deducted from the salary of a contributor and all amounts which an employer is liable to pay to the Board become payable to the Board at each payment of an instalment of salary by that employer. (2) If an employer does not within 14 days after an amount has become payable pay the whole amount to the Board the employer must, if the Board so demands, pay interest on the amount remaining unpaid at the rate for the time being fixed under section 2 of the **Penalty Interest Rates Act 1983** from the date on which the amount became payable until the date on which it is paid to the Board. S. 20S inserted by No. 82/1996 s. 10.