Section 6: Liability to contribute to the Fund.[As Amended by Section 6 of the Industrial Training Fund (Amendment) Act 2011

(1)
Every employer having either 5 or more employees in his establishment, or having less than 5 employees but with a turnover of N50m and above per annum, shall, in respect of each calendar year and or the prescribed date, contribute to the Fund one per centum of his total annual payroll.
[1973 No. 37.)
(2)
Any supplier, contractor or consultant bidding or soliciting contracts, businesses, goods and services from any Federal Government Ministry, Department, Agency, commercial, industrial and private entity shall fulfill statutory obligations of his employees with respect to payment of training contribution to the Fund."
[1976 No. 14.)
(3)
Any liable organization, public or private including companies situate in the free trade zone requiring approval for expatriate quota and/or utilizing custom services in matters of export and import, must show proof of compliance with this Act in respect of payment of training contribution of his employees and all regulatory agencies of the Federal Government shall ensure compliance with section 6 (1)-(3) of this Act.
(4)
The Ministry may, with the approval of the Federal Executive Council by order published in the Gazette, vary the rate of contribution prescribed in subsection (1) of this section".