(a) In determining the amount of temporary contributions to be reported and paid, an employer may use for each of his employees whichever of the following tables applies to the payroll period of such employee. If an employee is paid, in whole or in part, at other intervals, his contribution and that of his employer shall each be determined at the rate of one tenth of one percent of wages paid, but shall not be more than the equivalent of six cents per week for the employee and a like amount for the employer.

(b) If an employee who is paid daily performs services for his employer on three or more days in a week, his contribution for such week shall be computed on the wages paid to him by the employer for such week and under Table I.