12.—(1) For the purposes of this Part, reckonable earnings may be calculated or estimated, either for a person or a class of persons, in such manner, by reference to such matters and on such basis as may be prescribed.
[1981, s. 13(3)]
(2) Regulations may provide for the calculation of the amounts payable in respect of employment contributions in accordance with prescribed scales, and for adjustments of such amounts to facilitate computation and to avoid fractions of one penny in the amounts.
