{'rm': 'Sch’il lavurant sto pajar contribuziuns ad ina instituziun da prevenziun, è il patrun obligà da pajar a medem temp contribuziuns ch’èn almain uschè grondas sco tut las contribuziuns da tut ils lavurants; las contribuziuns dal patrun ston vegnir finanziadas tras agens meds u tras reservas da contribuziuns da l’instituziun da prevenziun; las reservas ston vegnir accumuladas ordavant per quest intent e ston esser cudeschadas separadamain. Il pli tard la fin da l’emprim mais suenter l’onn chalendar u suenter l’onn d’assicuranza, per il qual las contribuziuns ston vegnir pajadas, sto il patrun transferir a l’instituziun da prevenziun la part da la contribuziun ch’è vegnida deducida dal salari dal lavurant, ensemen cun sia part da la contribuziun.', 'en': 'Where the employee is obliged to make contributions to a benefits scheme, the employer must simultaneously contribute an amount at least equal to the total contributions of all his employees; he must finance his contributions from his own funds or from contribution reserves held by the fund which have previously been accumulated by the employer for this purpose and are shown separately in the fund’s accounts. The employer must transfer the contribution deducted from the employee’s salary together with his own contribution to the benefits scheme not later than at the end of the first month following the calendar year or insurance year for which the contributions are due.'}