| 16. Where contributions payable under this Act in respect of any month have not been made to the Fund before the last day of the succeeding month and the employer is unable to explain to the satisfaction of the Commissioner that the failure to pay such contributions was due to circumstances beyond his control, he shall be liable to pay to the Fund, in addition to the amount of the contributions due, a surcharge on such amount calculated in the following manner :
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| (a) where the contributions are in arrear for a period not exceeding ten days, a surcharge of five per centum of the amount of the contributions due; | | |
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| (b) where the contributions are in arrear for a period exceeding ten days but not exceeding one month, a surcharge of fifteen per centum of the amount of the contributions due; | | |
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| (c) where the contributions are in. arrear for a period exceeding one month but not exceeding three months, a surcharge of twenty per centum of the amount of the contributions due ; | | |
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| (d) where the contributions are in arrear for a period exceeding three months but not exceeding six months, a surcharge of thirty per centum of the amount of the contributions due; | | |
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| (e) where the contributions are in arrear for a period exceeding six months but not exceeding twelve months, a surcharge of forty per centum of the amount of the contributions due; | | |
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| (f) where the contributions are in arrear for a period exceeding twelve months, a surcharge of fifty per centum of the amount of the contributions due.". | | |
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Sri Lanka Consolidated Acts