8.3 NSSF non-compliance
Where a contributing employer fails to pay contributions into the NSSF fund, by the end of the month following the month for which the relevant wages were paid, then the following penalties are incurred:
• a penalty equal to 10% of the amount of the late contribution, and
• a further penalty equal to 10% of the amount of the late contribution if it remains outstanding on the sixteenth day of each month
These penalties continue to be levied until the whole sum, including the penalty, is paid to the NSSF.
Failure to pay at or
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