Section 12
Recovery by employer of employee’s contributions
of National Retirement Scheme Act
(1)
Subject to this section, the employer shall be entitled to recover from the employee the amount of any contribution payable on behalf of the employee.
(2)
The amount of any contribution payable by the employer on behalf of the employee shall, notwithstanding any written law or any contract to the contrary, be so recoverable by means of deductions from the wages of the employee due from the employer to the employee and not otherwise.
(3)
No deductions of any contribution shall be made —
(a)
except at the time wages are paid to the employee; and
(b)
other than the contribution in respect of the wages which are then being paid.
(4)
Subject to such conditions as may be prescribed by the Board, where an employer has, by error not occasioned by the employer’s negligence omitted to deduct any contribution or part of any contribution payable by him on behalf of the employee, such contribution or part thereof may be deducted from the wages payable by such employee not later than 6 months from the date of payment of the wages in respect of which contribution or part thereof was omitted to be deducted.
National Retirement Scheme
B.L.R.O. 2/2024 17
(5)
Any employer who contravenes subsection (2) or (3) is guilty of an offence.