93Determination of annual salary

#### 93 Determination of annual salary (1) For the purposes of this Part, other than paragraph (b) of subsection (1) of section 80, the salary of a contributor to the Provident Account shall be taken to be his annual salary. (2) In ascertaining the annual salary of a contributor to the Provident Account for the purposes of this section: (a) subject to paragraph (b), if he is not receiving remuneration at the maximum rate applicable to his office or position, he shall be deemed to be receiving remuneration at that maximum rate; and (b) if he has not attained the age of twenty‑one years and occupies an office or position in respect of which the remuneration varies according to the age of the occupant, paragraph (a) does not apply, but, in the case of such a contributor to the Provident Account who has not attained the age of twenty years, he shall be deemed to be receiving remuneration at the rate that would be applicable to him if he had attained the age of twenty years.