8.1ÌýÌýÌýÌý Employer failures
| Employer failure | Brief description | They are entitled to receive payment of not less than their wage rate for |
| Failure to remit tax | An employer who makes inadequate deduction and remittance. | • The employer and employee shall be jointly liable to settle the deficiency.
• The tax liability of the employee shall be discharged to the extent of the amount of tax deducted.
• Surcharge of 1.5% of the unpaid amount will also be charged each month. However, surcharge will not exceed the amount of tax remittable. |
| Failure |
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Web page updated on 17 Mar 2025 16:45