Section 6
Power to assess contributions based on information available
of National Retirement Scheme Act
ActIn forceProvision 6 of 49
Section 6
(1)
An inspector may assess any contribution 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
National Retirement Scheme
B.L.R.O. 2/2024 13
(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.
(2)
The assessment made under subsection (1) shall be sufficient proof of the Board’s claim for the summary recovery of any contribution under section 41.