(1) Subject to this Act any deductions from wages shall be made at the time when the wages are paid to an employee.
(2) Subject to such conditions as may be prescribed, where for any reason the employer fails to deduct an employee's contributions at the time of payment of such wages, he or she may, within 6 months thereafter, make any deductions in one amount or by instalments as the employee may agree over any period not exceeding 6 months, in respect of the amount which was omitted to be deducted.
(3) Where an employee dies during a contribution period, no contribution shall be payable from his or her wages or by an employer for the contribution period and any such contribution if deducted and paid to the Fund shall be dealt with as decided by the Director.
(4) Where an employer deducts contributions from the wages of employees under this section, the contribution is held by the employer in trust for the purpose of this Act and the failure of the employer to pay the contributions to the Fund is an offence.
(5) This section does not authorise an employer to deduct or recover the employer's contribution from the wages of any employee, and despite any contract to the contrary any such deductions or recovery by an employer is an offence.
(6) The Protection of Wages Act or any other enactment, does not affect any deduction from the wages of an employee under this Act.