The Minister may make regulations to provide for—
(a) the registration of employers and employees;
(b) the issue of national insurance cards, their substitution and numbers;
(c) the payment and collection of contributions;
(d) treating, for the purpose of any right to benefit, contributions paid after the due dates, as paid on such dates as may be prescribed or as not having been paid;
(e) treating for the purpose of any right to benefit, contributions payable by an employer on behalf of an insured person as paid, where the failure to pay is shown not to have been with the consent or connivance of or attributable to any negligence on the part of such person;
(f) for the return of contributions paid in error;
(g) the maintenance by employers of records of the payment of contributions;
(h) treating any prescribed person as the employer where an insured person works under the general control or management of some person other than his or her immediate employer, including the adjustment of any rights or liabilities amongst the prescribed employer, the immediate or other employer and the insured person;
(i) for any other matters incidental to the collection and payment of contributions under this Act.