Section 16: Interpretation (As Amended by Section 14 of The Industrial Training Fund (Amendment) Act 2011)

"payroll" means the sum total of all basic pay allowances and other entitlements payable within and outside Nigeria to any employee in an establishment, public or private ;
"employees" means all persons whether or not they are Nigerians employed in any establishment in return for salary, wages or other consideration, and whether employed full-time or part-time, and includes temporary employees who work for periods of not less than thirty days;
"contribution" include underpayment and any interest or penalty payable or for late payment, as the case may be ;
"The prescribed date" means-
(a) in respect of year two thousand and eleven, means a date not later than three months from the date of commencement of this Act; and
(b) in respect of every subsequent year, means a date not later than 1st April of the following year."