Section 14: Contribution by Employees for Compensation Prohibited.

(1) No employer shall, either directly or indirectly, deduct from the remuneration of an employee any part of a sum which the employer is or may become liable to pay into the Fund established under section 56 of this Act, or to require or permit the employee to contribute in any manner towards indemnifying the employer against a liability which the employer has incurred or may incur under this Act.
(2) Any person who contravenes the provisions of sub-section (1) of this section commits an offence and shall-
(a) be liable on conviction to imprisonment for a term not exceeding 1 year or to a fine of not less than N100,000.00 or to both such imprisonment and fine; and
(b) in addition to the penalty in paragraph (a) of this sub-section, repay to the employee any sum which has been so deducted or otherwise contributed from the remuneration of the employee.
(3) Where the offence in sub-section (2) was committed by a body corporate, it shall-
(a) be liable on conviction to a fine of not less than N1,000,000; and
(b) in addition to the penalty in paragraph (a) of this sub-section, repay to the employee, any sum which has been so deducted or contributed from the remuneration of the employee.