Interpret the following sections of the Unemployment contributions Act: 7(1) Subject to subsection (2), an employer must, on a monthly basis, deduct or withhold the amount of the employee's contribution contemplated in section 6(1)(a) from the remuneration paid or payable to that employee during that month. 7(3) When making a deduction in terms of subsection (1) or (2), an employer may not (a) deduct amounts that are in excess of the amount of the contribution due by the employee; (b) seek or receive a fee from the employee for complying with this Act; or (c) deduct arrear contributions from the employee after the end of the financial year during which it was payable. 7(4) Subject to subsection (3)(c), where the employer fails to deduct the contribution as contemplated in subsection (1) or (2), the employer is liable for such contributions. 7(5) If any payment made by the employer to the Commissioner or the Unemployment Insurance Commissioner in terms of section 8 or 9, as the case may be, includes an amount which was deducted or withheld in terms of subsection (1) or (2), and it subsequently becomes known to the employer that the payment made by the employer was not due or payable in terms of this Act, or was in excess of the amount due or payable, the employer must refund to the employee such amount or excess amount, as the case may be, as has been deducted or withheld and overpaid by the employer, despite the amount not having been refunded to the employer by the Commiss