SOCIAL SECURITY AND NATIONAL INSURANCE TRUST
What are the employer's obligation under Act 766?

Published on 01 December, 2015.

  1. Ensure all employees are registered under the Scheme.
  2. Make regular contributions on behalf of the workers to SSNIT.
  3. Deduct 5.5% of the workers salary every month and add 13% of worker’s basic salary to make 18.5%.
  4. Out of the 18.5% the employer is to remit 13.5% to the Trust within 14 days of the ensuing month.
  5. 2.5% of the 13.5% paid by employer to SSNIT shall be transferred by the Trust to the National Health Insurance Authority.
  6. The employer shall accompany each contribution payment with a list of the workers indicating their social security numbers and the amount each worker is contributing – called the Contribution Report.
  7. Contribution reports must be submitted by the end of the month whether contributions are remitted to the Trust or not.
  8. Penalty of 3% per month shall be imposed on unpaid contribution.  Additional penalty of 3% per month on the contributions plus penalty may be imposed if after written demand notice the employer fails to pay.