41Application by employers for registration of employee

41 Application by employers for registration of employee (1) This section applies if a person— (a) is an employee of an employer for a covered industry; and (b) is not registered under this Act; and (c) does not apply for registration under section 40 before the end of 3 months after the day the person starts to work for the (2) The employer must register the employee at the time the employer next submits a quarterly return under section 49 (Quarterly returns by employers).