Section 13
Determination of contributions in certain cases
of Employees' Social Security Act 1969
An Inspector may assess any contributions which are due from any principal or immediate employer based on any information available, if the employer—
(a)
fails to keep or maintain any statement, particulars, register book or any record pertaining to each employee as required to be kept or maintained by him under this Act; or
(b)
fails or refuses to submit any statement, particulars, register book or record pertaining to each employee as required under this Act.
(2)
The assessment made under subsection (1) shall be sufficient proof of the Organization’s claim for the recovery of any contributions under section 84 or for the recovery of the amount determined by such assessment as a debt due to the Organization under section 14.
(3)
Any assessment made under this section shall be served either personally or by registered post.