sec.81Duty of employer to make deductions

### sec.81 Duty of employer to make deductions Subject to section 82 , an employer who pays earnings to an employee for whom a fine collection notice for redirection of the enforcement debtor’s earnings is in force must, when paying the earnings, deduct an amount from the earnings as required under this division. Maximum penalty—20 penalty units. On the conviction of a person for an offence against subsection (1) , the court may, in addition to imposing a penalty, order the person to pay to SPER, as a debt, an amount of not more than the total of the amount the person did not deduct under the fine collection notice. (sec.81-ssec.1) Subject to section 82 , an employer who pays earnings to an employee for whom a fine collection notice for redirection of the enforcement debtor’s earnings is in force must, when paying the earnings, deduct an amount from the earnings as required under this division. Maximum penalty—20 penalty units. (sec.81-ssec.2) On the conviction of a person for an offence against subsection (1) , the court may, in addition to imposing a penalty, order the person to pay to SPER, as a debt, an amount of not more than the total of the amount the person did not deduct under the fine collection notice.