Sri Lanka Consolidated Acts Sri Lanka Consolidated ActsImposition of surcharge on employers on failure to pay contributions on due date
| 16. Where contributions payable under this Act in respect of any month have not been paid to the Fund before the last day of the succeeding month and the employer is unable to explain to the satisfaction of the Commissioner that the failure to pay such contributions was due to circumstances beyond his control, he shall be liable to pay to the Fund, within thirty days after that day, in addition to the amount of the contributions due, a surcharge of ten per centum of such amount. |