27. Where any contribution payable under this Act has not been paid to the Fund on the due date and the employer is unable to explain to the satisfaction of the Board that the failure to pay such contribution was due to circumstances beyond his control, he shall be liable to pay to the Fund, in addition to the amount of such contribution, a surcharge of such amount calculated in the following manner :
| (a) where such contribution is in arrears for a period not exceeding one month, a surcharge of ten per centum of the amount of such contribution ; |
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| (b) where such contribution is in arrears for a period exceeding one month but not exceeding three months, a surcharge of fifteen per centum of the amount of such contribution ; |
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| (c) where such contribution is in arrears for a period exceeding three months but not exceeding six months, a surcharge of twenty per centum of the amount of such contribution ; and |
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| (d) where such contribution is in arrears for a period exceeding six months, a surcharge of twenty-five per centum of the amount of such contribution. |
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Sri Lanka Consolidated Acts