Section 9
Recovery by employer of employee’s contributions
of Employee Trust Act ( Formerly Known as Tabung Amanah Pekerja Act )
(1)
Subject to the provisions of this section, the employer shall be entitled to recover from the employee, in accordance with this section, the amount of any contribution payable on behalf of the employee.
(2)
The amount of any contribution payable by the employer on behalf of the employee shall, notwithstanding the provisions of any written law or any contract to the contrary, be so recoverable by means of deductions from the wages of the employee due from the employer to the employee and not otherwise.
(3)
No deduction of any contribution shall be made —
(a)
except at the time wages are paid to the employee; and
(b)
other than the contribution in respect of the wages which are then being paid:
Provided that, subject to such conditions as may be prescribed by the Board, where an employer has, by error not occasioned by the employer’s negligence omitted to deduct any contribution or part of any contribution payable by him on behalf of the employee, then, such contribution or part thereof may be deducted from the wages payable by such employer to the employee not later than 6 months
Employee Trust 18
from the date of the payment of the wages in respect of which the contribution or part thereof was omitted to be deducted.
(4)
Any employer who contravenes the provisions of subsection (2)
or (3) is guilty of an offence under this Act.
Payment of service charge on contributions in arrears 10.
(1)
Where the amount of the contributions which an employer is liable to pay under this Act in respect of any month is not paid within such period as may be prescribed, the employer is liable to pay service charge on such amount for every day such amount remains unpaid commencing from the 16th day of the month succeeding the month in respect of which the amount is payable and the service charge shall be calculated at such rate as may be determined by the Board.
(2)
The Board may in any case in which it thinks fit waive the payment of the whole or part of, or remit in whole or in part, any service charge due or paid under subsection (1).
Refund of contributions paid in error [S 10/2024]