Rule 19 — Rate of contributions.
19(1)
The amount of contribution for a wage period shall be in respect of —
19(1)(a) employer‘s contribution, a sum (rounded to the next higher rupee) equal to three and one fourth per cent. of the wages payable to an employee; and
19(1)(b) employee‘s contribution, a sum (rounded to the next higher rupee) equal to three-fourth per cent. of the wages payable to an employee.