Section 21

of National Retirement Scheme Rules, 2023

Subsidiary LegislationIn forceProvision 22 of 30

(1)

Every employer shall prepare and furnish statement of wages to each and every employee and the statement of wages shall contain payment and such information as the Board may determine.

(2)

Every employer shall prepare and keep one or more registers containing the following particulars of every employee -

fa} full name of employee;

fb} membership number;

{c)

gender;

{d) date of birth;

(e)

identity card and colour;

((} permanent home address;

(g)

occupation;

(h} date of commencement of employment;

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{i} duration of wage period;

UJ wages for the period;

{k} bonuses paid by the employer for the period;

{l} other remuneration for the period;

{m} amount deducted from contributions; and

{n} amount paid by employer for employer's share of contributions, and such register shall be kept for such period that every particular recorded therein shall be available for inspection for not less than 6 years after the recording thereof.

(3)

The register required to be kept under subrule (2) shall be prima facie evidence of such entry having been made.

PART7

PAYMENT FROM SCHEME

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