Section 30B: CSG

30B. CSG (1) (a) Every participant and every employer of a participant, as applicable, shall pay CSG to the Director-General at such rate as may be prescribed and in such manner, and at such times, as may be prescribed. (b) The rate of CSG for an employee shall be in respect of such remuneration as may be prescribed. (2) (a) The employer of a participant shall, at the time of paying to the participant his remuneration for any period, deduct from the remuneration of the participant the CSG and remit that CSG to the Director-General. (b) Every employer shall, in respect of CSG paid, submit an annual return or monthly return, as the case may be, in such form and manner, and at such times, as may be prescribed. (c) Any return submitted under paragraph (b) may provide for such information as may be prescribed. (3) CSG shall be payable in respect of the month of September 2020 and for every subsequent month. (4) Any CSG, including any penalty and interest, under section 30D, collected by the Director-General shall be credited to the Consolidated Fund.