Differences between contributions and amounts deducted under section 4 to be paid by employee
6. Where the aggregate of the amount deducted and remitted, for a relevant quarter, under section 4, in respect of a person to whom this Act applies who is an employee is less than the contribution payable by such person for that quarter, such person shall pay the difference between the amount of such contribution and the aggregate of the amounts so deducted and remitted, to the Commissioner-General, within fifteen days of the end of that quarter. |