As specified by Order of the Ministry of Health, Labour and Welfare, the employer may deduct the amount corresponding to the amount to be borne by the insured person pursuant to the provisions of paragraph (1) or (2) of the preceding Article, from the wages paid by the employer to the insured person. In this case, the employer must prepare the calculation sheet concerning the deduction of labor insurance premiums and notify the insured person of the amount deducted.
The master contractor deemed as the business operator pursuant to the provisions of Article 8, paragraph (1) or (2) may entrust the deduction of the amount corresponding to the amount to be borne by the insured person other than the workers employed by them, made pursuant to the provisions of paragraph (1) of the preceding Article, to the subcontractor who employs the insured person.
The provisions of paragraph (1) apply mutatis mutandis to the cases where the subcontractor is entrusted with the deduction pursuant to the provisions of the preceding paragraph.
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