Contribution period for regular employees
You are required to make mandatory contribution payments for your regular employees by the "contribution day", (i.e., the 10th day of the calendar month following the end of the contribution period).
Contribution period for casual employees under an industry scheme
You are required to make mandatory contribution payments for your casual employees either:
• on or before the next working day (excluding Saturday) subsequent to the payment of relevant income, or
• by the 10th calendar day after the last day of the relevant contribution period. Please note, under this option, the contribution day for casual employees who reach the age of 65 during the contribution period should be the 10th day after the day preceding their 65th birthday.
If you submit the contribution by post, you should allow sufficient mailing time to ensure that the payment cheque and remittance statement are delivered to BCT on or before the contribution day.