s. 25 If an employer fails to provide an estimate when required to do so under section 18, or the Authority considers that an estimate provided by the employer is incorrect, the Authority may— (a) assess the amount of rateable remuneration paid or payable by the employer; and (b) calculate the premium payable by the employer; and (c) serve a notice on the employer specifying the amount of premium payable. 25 Default penalty (1) If— S. 25(1) amended by Nos 7/1996 s. 55(1)(c), 81/1998 s. 11(7). (a) an employer does not comply with section 18 S. 25(1)(a) amended by or 20 or a notice received under section Nos 7/1996 23(1) or 23(2); or s. 55(1)(a), 82/2001 s. 26(b). (b) an employer provides an incorrect statement under section 23; or (c) the amount specified in a certified statement S. 25(1)(c) amended by of rateable remuneration under section 23(1) No. 7/1996 or assessed under section 23(4) is more than s. 55(1)(b). 20 per cent or such other percentage as is prescribed higher than the previous estimate of rateable remuneration (if any) provided by the employer— the employer is upon being served by the Authority with a notice under this section, liable to pay in addition to the difference between the premium that should have been payable by the employer and the premium calculated on the basis of the employer's rateable remuneration
If an employer fails to provide an estimate when required to do so under section 18, or the Authority considers that an estimate provided by the employer is incorrect, the Authority may— (a) assess the amount of rateable remuneration paid or payable by the employer; and (b) calculate the premium payable by the employer; and (c) serve a notice on the employer specifying the amount of premium payable. 25 Default penalty s. 25 S. 25(1) amended by Nos 7/1996 s. 55(1)(c), 81/1998 s. 11(7). (1) If— S. 25(1)(a) amended by Nos 7/1996 s. 55(1)(a), 82/2001 s. 26(b). (a) an employer does not comply with section 18 or 20 or a notice received under section 23(1) or 23(2); or (b) an employer provides an incorrect statement under section 23; or S. 25(1)(c) amended by No. 7/1996 s. 55(1)(b). (c) the amount specified in a certified statement of rateable remuneration under section 23(1) or assessed under section 23(4) is more than 20 per cent or such other percentage as is prescribed higher than the previous estimate of rateable remuneration (if any) provided by the employer— the employer is upon being served by the Authority with a notice under this section, liable to pay in addition to the difference between the premium that should have been payable by the employer and the premium calculated on the basis of the employer's rateable remuneration
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