Employer must pay both employer and employee contributions; only employee contributions may be deducted from wages for the relevant period. Employers must pay both employer's and employee's contributions for every employee, including those engaged through contractors. Employers may recover only the employee's contribution from directly employed non-exempt workers by deduction from wages for the relevant period; employer contributions may not be deducted or recovered from employees. Employers bear remittance expenses. If an employer pays contributions for contractor-engaged workers, the employer may recover both employer and any employee contributions from the contractor as deduction or debt; contractors must keep employee registers and may recover the employee's contribution from their employees subject to the same wage-deduction limits.