Published on 01 December, 2015.
- Ensure all employees are registered under the Scheme.
- Make regular contributions on behalf of the workers to SSNIT.
- Deduct 5.5% of the workers salary every month and add 13% of worker’s basic salary to make 18.5%.
- Out of the 18.5% the employer is to remit 13.5% to the Trust within 14 days of the ensuing month.
- 2.5% of the 13.5% paid by employer to SSNIT shall be transferred by the Trust to the National Health Insurance Authority.
- 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.
- Contribution reports must be submitted by the end of the month whether contributions are remitted to the Trust or not.
- 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.