sec.88Penalty for failure to make deductions from earnings

### sec.88 Penalty for failure to make deductions from earnings If an employer other than a government body fails to deduct an amount that could have been deducted from an employee’s earnings under a fine collection notice ( undeducted amount ), the employer must pay to SPER, as a penalty ( late payment penalty ), interest at the rate of 10% each year on the undeducted amount. Interest is payable on the undeducted amount from the day the undeducted amount should have been deducted until the day the amount is actually paid. (sec.88-ssec.1) If an employer other than a government body fails to deduct an amount that could have been deducted from an employee’s earnings under a fine collection notice ( undeducted amount ), the employer must pay to SPER, as a penalty ( late payment penalty ), interest at the rate of 10% each year on the undeducted amount. (sec.88-ssec.2) Interest is payable on the undeducted amount from the day the undeducted amount should have been deducted until the day the amount is actually paid.