4. The employee of every person to whom this Act applies who is an employee shall deduct, for every month in a relevant quarter, from the emoluments payable to such person by such employer, an amount equivalent to-
| (i) two per centum of the emoluments of such person for such month, if the aggregate of the monthly emoluments of that person for that quarter exceeds forty five thousand rupees but does not exceed ninety thousand rupees ; or |
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| (ii) three per centum of the emoluments of such person for such month, if the aggregate of the monthly emoluments of that person for that quarter exceeds ninety thousand, rupees, |
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Sri Lanka Consolidated Acts