1015R32. Subject to sections 1015R34 and 1015R35, where the average monthly withholding of an employer for the second calendar year preceding a particular calendar year is $25,000 or more but less than $100,000, the employer must pay to the Minister any amount required under section 1015 of the Act(a) in respect of a remuneration that the employer pays, during a month in the particular calendar year, before the 16th day of that month, not later than the 25th day of that month; or
(b) in respect of a remuneration that the employer pays, during a particular month in the particular calendar year, after the 15th day of that month, not later than the 10th day of the month following the particular month.