Section 5C
Power to assess contributions based on information available
of Employee Trust Act ( Formerly Known as Tabung Amanah Pekerja Act )
(1)
An inspector may assess any contributions which is due by any employer based on any information available if the employer —
(a)
fails to keep or maintain any statement, particulars, register book or any record pertaining to each employee as required to be performed by him under this Act; or
(b)
fails or refuse to submit any statement, particulars, register book or record pertaining to each employee as required to be submitted by him under this Act.
Employee Trust
B.L.R.O. 1/2026 13
(2)
The assessment made under subsection (1) shall be sufficient proof of the Board’s claim for the summary recovery of any contributions under section 31A.