If a worker contributes on earnings in excess of the covered earnings, whether from one or more employers, and his contributions are withheld and paid to the Administration, the excess of the worker’s contributions during the four quarters ending December 31st shall be refunded by the Administration to the worker within ninety (90) days after that date.

 No refund shall be made to any worker of any amount less than US$5.00.

 No refund shall be granted to the employers of workers or self-employed workers referred to in Subsection 1, in respect of contributions paid by such employers or self-employed workers on account of wages paid by them to the workers, other thanto correct an error.