Subject to subsection (1A), an employer, excluding an employer referred to in section 84 (1) (a) and (b), shall not later than the thirty-first day of March in each year furnish the commissioner with a return in the prescribed form, certified by him, her or it as correct, showing -
(a) the amount of earnings up to the maximum contemplated in section 83 (8) paid by him, her or it to his, her or its employees during the period with effect from the first day of March of the immediately preceding year up to and including the last day of February of the following year; and
(b) such further information as may be prescribed or as the Director-General may require.
