NATIONAL PROVIDENT FUND ACT

(1) This Act may be cited as the National Provident Fund Act.
(2)
This Act shall come into force on such day or days as the Minister may by Order in the Federal Gazette appoint,and different days may be appointed for different provisions of this Act or for the application thereof to any person or class of persons.

(1)
In this Act, unless the context otherwise requires-
"Advisory Council" means the National Provident Fund Advisory Council under this Act;
"appointed day" means the day on which this Act comes into force, or where the Order of the Minister relates to certain provisions only of this Act, means the day on which those provisions come into force or are applied to any particular person or class of persons, as the case may be;
"benefit" means any benefit payable under this Act;
"Board" means the Management Board established under section 1 of the National Provident Fund (Management Board etc.) Act.
"casual worker" means any worker engaged on a daily contract of service who has not been employed by one employer for a continuous period of three months, the continuity of which shall not be construed as interrupted if broken by not more than fourteen days during the period of three months;
"child" means any person under the apparent age of sixteen years or any person between the apparent ages of sixteen and eighteen years who is receiving full-time education or training and is not paid wages; and includes a step child, an illegitimate child and any child adopted in a manner recognised as lawful in Nigeria;
"contract of service" includes service as a tributer, which for the purposes of this Act has the same meaning as in
the Minerals Act;
"contribution period" means where wages are paid to a worker-
(a) at intervals of more than a fortnight, the month during which the wages are paid; or
(b) at intervals of more than a week but not more than a fortnight, the fortnight ending with the last day of the week in which the wages are paid; or
(c) at intervals of a week or less, the week in which the wages are paid;
"contributions" means the contributions of the employer or of the worker, as the case may be, payable under this Act;
"court" or "the court" means any court of competent jurisdiction;
"Director" means the Director of the National Provident Fund under this Act;
"employer" in respect of any worker employed or engaged as a member of the crew of any ship means the owner
or owners of the ship, or the agents in Nigeria of the ship as the case may be, and in any other case means
the person with whom the worker entered into a contract of service or apprenticeship, and who is responsible for
the payment of the wages of the worker;
"the Fund" means the National Provident Fund established under this Act;
"incapable of work" and cognate expressions mean in relation to any person an incapacity for work by reason of some specific disease or bodily or mental disablement, and include any person under this Act deemed to be so
incapable;
"member of the Fund" means any person to whose credit there is an amount standing in the Fund;
"Minister" means the Minister charged with responsiblity for the Fund;
"paid" means paid in money or money's worth, and where it has reference to a date of payment means the date on which the payment was made in cash, or as the case may be, the bill of exchange or promissory note was met;
"the Reserve Fund" means the National Provident Reserve Fund under this Act;
"survivor" means any person who, on the death of a member of the Fund, may be entitled to a survivor's benefit under this Act;
"wages" means remuneration in money paid to a worker under his contract of service or apprenticeship as the case may be, and whether agreed to be paid as fixed or determinable
intervals of time-
(a) in respect of normal periods of work to be performed by the worker; or
(b) where payment is calculated in relation to set tasks, in respect of the number of tasks completed by the
worker; or
(c) where payment is calculated in relation to the volume of work done, in respect of the volume completed by the worker, and includes any allowance payable by the employer to the worker either directly or by implication in respect of the cost of living;
"work" includes piece work;
"worker" means any person who not being a child-
(a) is employed in Nigeria under any contract express or implied of service or apprenticeship with an employer whether by way of manual labour, clerical work or otherwise and howsoever paid, such contract not being one of employment as a member of the crew of any ship; or
(b) is a permanent resident in Nigeria and is employed under a contract of service or other agreement entered into in Nigeria as a member of the crew of any ship, the owners of which have a place of business, or have agents, in Nigeria; or
(c) is a permanent resident of Nigeria and is employed outside Nigeria under a contract of service with an employer in Nigeria by whom he is paid.
(2)
In this Act, a person shall be deemed to be over or under any age therein mentioned if he has or has not attained that age, and shall be deemed to be between two ages therein mentioned if he has attained the first mentioned age but has not attained the second mentioned age.

(1)
There is hereby established a Fund to be called the National Provident Fund into which shall be paid all contributions and other moneys required or prescribed by this Act.
(2)
There may from time to time be paid out of the Fund such benefits and other payments as are directed to be paid under this Act.
(3)
Every payment approved by the Minister of Finance and Economic Development in that behalf made before the first appointed day shall, where it relates to expenditure otherwise than upon assets for the purposes of this Act and is otherwise valid, be deemed to have been lawfully made out of the Consolidated Revenue Fund, and shall not be recoverable under this Act.

There shall from time to time, be appointed a fit person to be called the Director of the National Provident Fund, who shall be the administrative head of the Fund; and subject to the direction of the Board, the Director shall be responsible -
(a)
for the assessment of contributions under this Act and for the collection and payment of moneys into the Fund;
(b)
for the payment out of the Fund of the benefits and claims authorised under this Act;
(c)
for the investment, where not inconsistent with this Act or any other Act, of surplus funds from time to time; and
(d)
for accounting for all moneys collected, paid or invested under this Act.

(1)
There may from time to time be appointed a fit person to be deputy of the Director of the National Provident Fund.
(2)
On the occurrence from any cause of a vacancy in the office of the Director (whether by reason of death, resignation or otherwise) and in the case of the illness, absence, or temporary incapacity of the Director (from whatever cause arising), and so long as such vacancy, illness, absence or temporary incapacity continues, the deputy shall have and may exercise all the powers, duties, and functions of the Director.
(3)
On the occurrence from any cause of a vacancy in the office of the Director (whether by reason of death, resignation or otherwise) and in the case of the illness, absence, or temporary incapacity of the Director (from whatever cause arising), and so long as such vacancy, illness, absence or temporary incapacity continues, the deputy shall have and may exercise all the powers, duties, and functions of the Director.

(1)
There may from time to time be appointed inspectors for the purposes of this Act.
(2)
Any inspector appointed under this Act shall, for the purposes of the execution of this Act, have power to do the following things, that is to say-
(a)
to enter, inspect and examine by day or by night any premises or place, when he has reasonable cause to believe that workers are employed therein;
(b)
to take with him a police officer if he has reasonable cause to apprehend any serious obstruction in the execution of his duty;
(c)
to require the production of registers, certificates, notices and documents kept in pursuance of this Act and to inspect, examine and copy any of them;
(d)
to make such examination and inquiry as may be necessary to ascertain whether the provisions of this Act are complied with; and
(e)
to examine any person either alone or in the presence of any other person as he thinks fit, with respect to matters under this Act, and to require every such person to sign a declaration of the truth of the matters respecting which he is so examined; so, however, that no one shall be required under this provision to answer any question or to give any evidence tending to incriminate himself.
(3)
Every occupier of such premises or place, his agents and servants shall, where necessary, furnish the means required by the inspector for the purposes of such entry, inspection, examination or inquiry, or otherwise for the due exercise of his powers under this Act.
(4)
If any person wilfully delays an inspector in the exercise of any power under this section, or fails to comply with the requisition of an inspector in pursuance of this section or to produce any register, certificate, notice or document which he is required by or in pursuance of this Act to produce, or wilfully withholds any information as to who is the occupier of any premises or place, or conceals or prevents, or attempts to conceal or prevent, a person from appearing before or being examined by an inspector, that person shall be deemed to obstruct an inspector in the execution of his duties under the provisions of this Act.
(5)
Where an inspector is obstructed in the execution of his powers or duties under the provisions of this Act, the person obstructing him shall be guilty of an offence, and liable to a fine not exceeding twenty naira or to imprisonment for a term not exceeding one month, or to both such fine and such imprisonment; and where the inspector is obstructed in any premises or place, the occupier of the premises or place shall be guilty of an offence.
(6)
For the purposes of this section -
"document" has the meaning assigned by section 463 of the Criminal Code;
"premises" means any building or other erection used for the purpose of business, but does not include a dwelling used exclusively for residential purposes.

There may from time to time be appointed as officers or employees such number of persons as may be necessary for the administration of this Act, who shall be subject to the general control of the Director, and who shall perform such duties as the Director may authorise.

(1) There shall be for the purposes of this Act an Advisory Council to be called the National Provident Fund Advisory Council and the provisions of the First Schedule to this Act shall have effect as respects the constitution of the Advisory Council and its proceedings.
(2) The Secretary to the Advisory Council shall be a member of the staff of the Fund appointed by the Minister.
(3)
The members of the Advisory Council shall be paid out of the Fund such expenses and allowances as the Minister of Finance and Economic Development may from time to time, approve.
(4)
The Advisory Council shall consider all matters from time to time referred to it, by the Minister, but the Minister shall not be bound to follow the advice given by the Advisory Council; and for the purposes of this subsection the Minister shall furnish to the Advisory Council such information as in the opinion of the Minister is reasonably necessary from time to time to assist the Advisory Council in its deliberations.

(1)
If, before or after the passing of this Act, further States are created and the like representation on the Advisory Council constituted under section 8 of this Act as is accorded to other States is desired by any such State, the Minister mayby order in the Federal Gazette amend the constitution of that Council to the extent necessary to give effect to such desire and the First Schedule to this Act shall have effect accordingly, so however that the total membership of the Advisory Council shall not at anyone time exceed twenty-five; and if the membership is increased under this subsection the Minister may, by the same or any other order, fix a quorum for any meeting.
(2)
Where the First Schedule to this Act is amended under subsection (1) of this section and persons are appointed to membership, they shall have all the powers of members of the Advisory Council and the provisions of this Act as to payment of expenses and allowances of members shall be so construed and have effect.

(1)
Subject to the provisions of this Act, an employer shall, from the appointed day, be liable to contribute to the Fund in respect of any worker employed by him.
(2)
Subject to the provisions of this Act, an employer shall, from the appointed day, be liable to contribute to the Fund in respect of any worker employed by him.
(3)
The President may, from time to time, by order published in the Federal Gazette add to, amend, or vary the Second Schedule to this Act.

(1)
Subject to the provisions ofthis section, where any class of workers by reference to the number of workers in the service of an employer becomes subject to this Act, workers in that class shall not cease to be subject to this Act while in the service of that employer, by reason only of the fact that the number of workers in the service of the employer at any time is less than the number prescribed.
(2)
An employer who continuously for a period of not less than two consecutive years has employed less workers than the number prescribed, may apply on behalf of himself and the workers in his service to cease to be subject to this Act; and the application when granted shall have effect from such date, not later than three months from the date of application, as the Director thinks fit.
(3)
Where a person enters into a contract whereby some other person is to provide workers for any lawful purpose of the person entering into the contract; and the failure to comply with the requirements of this subsection by any party to the contract shall be an offence under this Act.

(1)
Where an employer has in his service less workers than the number for the time being prescribed (whether the workers have previously been subject to this Act or not) he may, if a majority of the workers who are not exempted signify their desire in writing to become subject to this Act, at any time apply to the Director in writing to bring the workers under the provisions of this Act; and the application if approved shall have effect from such date as the Director may determine and the employer and the workers shall have and be subject to the same rights and obligations under this Act as if the employer had in his service not less than the number of workers prescribed.
(2)
Where a majority of the workers to whom this section applies desire in writing to cease to be subject to this Act, the employer may apply to the Director for exemption and the workers shall cease to be subject to this Act from such date not being later than three months from the date of the application as may be reasonable. If an employer obtains the consent in writing of his workers or any of them under this subsection by duress or undue influence, he shall be guilty of an offence under this Act.
(3)
Any member of the Fund who for any reason ceases to be affected by this Act, may apply to the Director for approval to continue to be subject to this Act; and if approved, the member of the Fund shall make consecutive monthly payments of an amount not less than the worker's contribution nor more than the joint contributions of the employer and the worker for each period, computed at the rate for a completed month immediately before the date when the member of the Fund ceased to be subject to this Act.
(4)
Any missionary society desirous of becoming subject to this Act in respect of any missionary may at any time apply to the Director in writing together with a copy of the resolution passed by it and duly certified as required by the rules of the missionary society; and if the Director is satisfied he shall notify the missionary society accordingly, and the missionary society shall on receipt of the notice be deemed to be an employer of its missionaries for the purposes of this Act.
(5)
For the purposes of this section-
"missionary society" includes any clerk in holy orders, minister of religion or person acting as a missionary;
"missionary society" includes any church or religious body by whom a missionary is paid.

Until the Minister prescribes the date for the application of this Act to casual workers, either generally or in relation to any particular class, nothing in this Part of this Act shall apply to any casual worker whose employer is subject to this Act in respect of any other workers in his employment.

(1)
Every employer shall as from the appointed day unless otherwise exempted under this Act, pay into the Fund the contributions for the relevant contribution period prescribed for workers and employers in the Third Schedule to this Act; and moneys when deducted shall be held by the employer and be paid to the Fund at the end of the month in which the deduction was made, or within one month thereafter, and the employer shall pay into the Fund at the same time his own contribution as an employer of the worker concerned.
(2)
The employer may deduct the worker's contributions at the time when the wages are paid to the worker; and where for any reason other than negligence, the employer fails to deduct the worker's contribution when required by this Act, he may within six months thereafter make any deduction necessary in one amount or by instalments as the worker may agree.
(3)
Where a worker dies during a contribution period, no contribution shall be due from his wages for that contribution period; and any contribution if deducted and paid to the Fund may be retained in the Fund, and be dealt with under this Act.
(4)
Where an employer deducts contributions from the wages of workers under this section, the contributions shall be deemed to be held by the employer in trust for the purposes of this Act, and the failure by the employer to pay the contributions to the Fund shall be an offence under this Act.
(5)
Nothing in this section shall be construed to authorise an employer to deduct the amount of the employer's contribution from the wages of a worker, and any attempt by an employer to make such deduction shall be an offence under this Act.

Where the Director is satisfied that any contribution to the Fund has been deducted from the wages of a worker but the employer has failed to pay the moneys to the Fund the Director may credit the amount of the worker's contribulions out of the general revenues of the Fund and recover the amount from the employer as a debt owing to the Federal Government.

(1)
If any contribution· is not paid within the time prescribed or approved under this Part of this Act, a sum equal to five per centum of the amount unpaid shall be added for each month or part of a month after the date when payment should have been made; and any amount added shall be recoverable as a debt owing by the employer to the Federal Government.
(2)
Notwithstanding the provisions of subsection (1) of this section, the Director may if he thinks fit, remit in whole or in part any penalty imposed under this section.

Where a worker is employed successively or concurrently in a contribution period or part of a contribution period by more than one employer, the employers shall, in addition to any other liability under this Act and unless the Director otherwise approves, be severally liable to pay to the Fund the amount prescribed for each employer for the whole of the contribution period.

The Director shall establish and maintain for each member of the Fund an account into which shall be paid all contributions made, and against which shall be charged all benefits from time to time, in respect of the member.

Nothing in this Act shall relieve an employer from liability to continue to contribute to the Fund in respect of any worker who is in receipt of or becomes entitled to any benefit other than a subsidiary benefit under this Act.

(1)
Subject to provisions of this section, contributions to the Fund shall be inalienable except under this Act, and shall not be assets for the benefit of creditors in the event of the bankruptcy or insolvency of a member of the Fund, or be liable to attachment for debt under any process of law; and any security, pledge or assignment given before or after the coming into force of this Act in respect to contributions by a member of the Fund shall be void.
(2)
Payment of contributions to the Fund shall continue to be made notwithstanding the bankruptcy or insolvency of a worker and any moneys paid during the bankruptcy or insolvency shall not be deemed to be after acquired property while held in the Fund.
(3)
Where a worker while a member of the Fund is convicted of an offence involving dishonesty and the court convicting the offender is satisfied that the employer has suffered financial loss as a result of the commission of the offence, the court may order payment to be made to the employer out of the Fund; and the amount ordered to be paid under this subsection shall not exceed the employer's contributions in the Fund in respect of the worker as a member of the Fund, together with accrued interest.

(1)
Subject to this Part of this Act, there shall be payable the following classes of benefits -
(a) main benefits in respect of age, survivorship and invalidity;
(b) subsidiary benefits in respect of sickness; and
(c) withdrawal benefits in respect of emigration and withdrawal from the Fund
(2) The Minister may by notice in the Federal Gazette-
(a)
defer payment of any benefit other than a subsidiary benefit for a period of not more than twelve months after the coming into operation of this Act; and
(b)
in the case of a subsidiary benefit, direct that no payment shall be made until he is satisfied that an adequate system of medical certification is in operation.
(3)
Any benefit under this Act may be paid in one amount or with the approval of the Director may be converted and paid as an annuity.

An age benefit to the extent prescribed in the Fourth Age benefit. Schedule to this Act shall be payable to any person who being a member of the Fund attains the age of fifty-five years, and satisfies the Director that he has retired from regular employment.

(1)
Subject to the provisions of this section, a survivor's benefit in favour of the widow or widower or next of kin as the case may be shall, on the death of a member of the Fund, be payable to the extent prescribed in the Fourth Schedule to this Act; but no survivors benefit shall be payable in excess of moneys already held for credit of the member of the Fund at the time of his death.
(2)
Where a survivor's benefit is payable and the deceased immediately before his death was not subject to customary law or Islamic personal law, the Director may -
(a)
on such evidence as he may require and if the moneys in the Fund do not exceed the sum of forty naira, pay the moneys direct to the widow or widower or the next of kin of the deceased as the case may be; or
(b)
if there are more claimants than one as widow or widower, or as the case may be the moneys in the Fund exceed the sum of forty naira, pay the moneys to the executor or administrator of the deceased; or
(c)
in any other case, pay the moneys to the Administrator- General who shall hold the moneys in trust for the persons found to be entitled under this section.
(3)
Where a survivors benefit is payable and the deceased was immediately before his death subject to customary law or Islamic personal law, the Director on the application in writing of any person interested as claimant shall, and in any other case may, pay the survivors benefit to the Administrator-General.
(4)
Where moneys are paid to the Administrator-General under the authority of subsection (2) or (3) of this section, the Administrator-General shall give public notice of the payment by such means as he may think fit having regard to the amount of payment; and claims made after the time limited by the notice may be ignored under the authority of this sub-Survivors benefit section, and the amount may be paid accordingly to the persons who have given notice of their claims to the Administrator- General within the prescribed time:
Provided that where customary law or Islamic personal law applies, the Administrator-General may refuse payment to claimants except under the authority of an order of a court of competent jurisdiction.
(5)
Moneys paid under the authority of this section to the Administrator-General shall, if unclaimed for a period of five years from the date of payment, be paid into the National Provident Reserve Fund under this Act.
(6)
Notwithstanding the provisions of this section or any other enactment which requires payment of a survivor's benefit in certain cases through the office of the Administrator-General, a survivor's benefit shall be paid direct to the next of kin of the deceased.

An invalidity benefit to the extent prescribed in the Fourth Schedule to this Act shall be payable to any person who is a member of the Fund and is subject to such physical or mental disability as to be unemployable save in work approved by the Minister.

(1)
Subject to this Part of this Act, where any person has been a member of the Fund for not less than one year, he shall if the period of his incapacity for work is more than one month, be entitled to a sickness benefit at the rate prescribed in the Fourth Schedule to this Act.
(2)
Nothing in this section shall authorise the payment of any sickness benefit in excess of the amount of the worker's contribution to the Fund.

(1) No sickness benefit under this Act shall be payable-
(a)
in the case of a female member of the Fund where the employer pays for maternity leave an amount not less than the sickness benefit; or
(b)
to any member of the Fund where the employer pays for sick leave an amount not less than the sickness benefit; or
(c)
to any member of the Fund who receives or is entitled to a lump sum payment or periodical payments under the Workmen's Compensation Act in respect of the same contingency or injury, until after the expiry of the number of months for which earnings are reckoned in calculating the lump sum payable, or during the periods of incapacity from work as the case may be.
(2)
Where a person in receipt of sickness benefit appears to be entitled to a payment under the Workmen's Compensation Act, the Director shall give notice of the fact to the employer and the employer shall, before making payment of compensation deduct therefrom the amount of sickness benefit paid to that person in excess of the amount of the benefit that would have been paid if he had received compensation from the date from which he was entitled; and the employer shall, subject to the directions (if any) of the court, pay the sum so deducted to the Director for the credit of that person's account in the Fund.
(3)
If an employer continues to pay wages to a worker in respect of any day on which the worker is entitled to sickness benefit, the sum paid shall be deducted from the sickness benefit to the extent that with the sickness benefit it exceeds the daily wages of the worker.

An emigration grant of the amount prescribed for withdrawal benefits in the Fourth Schedule to this Act shall be paid to a member of the Fund if he satisfies the Director that he is emigrating or has emigrated from and has no present intention of returning to Nigeria.

(1)
Subject to the provisions of this section a withdrawal grant of the amount prescribed in the Fourth Schedule to this Act shall be paid to a member of the Fund if he satisfies the Director-
(a)
that for at least one year immediately preceding the application the member of the Fund has not been employed as a worker; and
(b)
that the member of the Fund has attained the age of fifty-five years.
(2)
Where the Director is not satisfied that a member of the Fund has attained the age of fifty-five years he may, if he thinks fit, pay to the member by instalments or otherwise from the Fund such sum as, with the cumulative total of subsidiary benefits, does not exceed the worker's contribution to the Fund.

(1)
No member of the Fund shall be entitled at any time to an emigration grant and a withdrawal grant, or to a main benefit and a withdrawal benefit; and if a main benefit or a withdrawal benefit is paid to a member of the Fund, no further payment shall be made to him out of the Fund until he again becomes a contributor under this Act.
(2)
If a member receives a benefit under this Act and at any time thereafter qualifies for a further benefit he shall, to the extent to which he still has moneys in the Fund and notwithstanding anything to the contrary in subsection (1) of this section (which imposes restrictions on double grant or benefit), be entitled to such further benefit although he may not have again become a contributor.

(1)
There shall be a reserve fund of the National Provident Fund to be known as the National Provident Reserve Fund into which shall be paid-
(a)
all fines and penalties under this Act;
(b)
contributions by employers or workers which for any reason may not be allocated to individual accounts in the Fund; and
(c)
any other moneys authorised to be so paid under this Act.
(2)
If the net rate of interest added to the accounts of contributors for the previous financial year is not less than three per centum, there may be appropriated to the Reserve Fund any part of the general income of the Fund for the next ensuing financial year not allocated to individual accounts.

Accounts shall be kept of moneys in the Fund and in the Reserve Fund in such form as the Minister may approve; and subject to the provisions of this Act, the accounts shall form part of the public account of the federation, and notwithstanding any requirements of any other Act, part II of the First Schedule to the finance (Control and Management) Act, shall be deemed to be amended by the addition of the title to the Fund and to the Reserve Fund and the specific purposes for which those funds are allocated.

(1)
Subject to the provisions of this section, the Board may after consultation if it thinks fit with the Advisory Council, from time to time fix the rate of interest to be allowed on accounts of members of the Fund at the end of each financial year.
(2)
In determining the rate of interest, the Board shall have regard to the net income of the Fund for the previous financial year, and the rate shall be fixed so that the amount of interest allocated shall not exceed the net income of the Fund for the previous financial year.

Moneys paid to the Fund in excess of the amount for which an employer is liable in respect of a worker may be refunded to the employer in such manner as the Director may approve.

(1)
Any person who-
(a)
for the purpose of evading payment of any contribution by him or some other person knowingly makes any false statement or representation, or produces or furnishes or causes to be produced or furnished any document or information which he knows to be false in a material particular; or
(b)
for the purpose of obtaining any benefit for himself or some other person, knowingly makes any false statement or representation, or produces or furnishes or causes to be produced or furnished any document or information which he knows to be false in a material particular; or
(c)
misrepresents or fails to disclose any material fact; or
(d)
fails to pay to the Fund within such period as may be prescribed any amount which he is liable to pay under this Act; or
(e)
obstructs or assaults any inspector, officer or servant of the Fund in the discharge of his duties as such; or
(f)
fails to comply with any regulations made under this Act as a result of which there is a loss to the Fund; or
(g)
commits any other offence under this Act-
shall be liable, on summary conviction, to a fine not exceeding two hundred naira or to imprisonment for a term not exceeding six months or to both such fine and imprisonment.
(2)
Any employer or other person required to produce to the Fund records of the contributions of a member, who fails without reasonable excuse (the proof whereof shall lie upon him) to produce a quarterly record within three months after the end of the quarter, commits an offence under this Act.
(3)
The court before which any person is convicted of an offence under this Act may, without prejudice to any civil remedy, order such person to pay to the Fund the amount of any contributions, together with any interest or penalty thereon, certified to be due from such person to the Fund at the date of conviction; and such amount may be recovered in the same manner as a fine and shall be paid into the Fund for the credit, where applicable, of the accounts of the workers or members of the Fund concerned.
(4)
Proceedings in respect of any offence under this Act may be commenced at any time within the period of three months from the date on which evidence in the opinion of the Director to justify a prosecution for the offence comes to his knowledge, or within the period of twelve months after the commission of the offence, whichever is the later.
(5)
For the purposes of this section and notwithstanding any other Act, an employer may be charged with more than one offence under paragraph (d) of subsection (1) of this section, and where the offences charged do not exceed thirty-six in number they shall be deemed to form part of the same transaction or series of offences of the same or similar character.

(1)
Notwithstanding any other provisions of this Act, a contribution to the Fund may be recoverable by action as a debt owing to the Federal Government, at any time within six years from the date when the contribution became due.
(2)
Any action for the recovery of contributions under this section may be instituted by any inspector or officer of the Fund on behalf of the Director or by any other person approved by the Minister, and where the action is instituted in a magistrate's court, any person authorised by this subsection may appear and conduct the case.
(3)
For the purposes of this section, "contribution" includes any interest or penalty payable or imposed for non-payment, or for late payment as the case may be.

(1)
Where-
(a)
any attachment is issued against the property of an employer in execution of a decree against him and any such property is seized or sold or otherwise realised in pursuance of such execution; or
(b)
on the application of a secured creditor the property of an employer is sold,
the proceeds of the sale or other realisation of such property shall not be distributed to any person entitled thereto until the court ordering the sale or other realisation has made provision for the payment of any amounts due in respect of contributions payable by the employer under this Act during the twelve months before the date of such order.
(2)
For the purposes of this section, "employer" includes any company in liquidation under the Companies and Allied Matters Act or any Act repealed thereby.

Where an offence under this Act is committed by an association of persons whether corporate or unincorporate, is found to have been committed with the consent or connivance of, or is attributable to any act or default on the part of any person or persons in apparent control of the association of persons, the person or persons in apparent control and the association of persons shall be deemed to have committed the offence.

A copy of an entry in the accounts of the Fund or other extract from the records of the Fund shall, when certified by the Director or as the case may be, by the deputy of the Director, be received in all courts as prima facie evidence of the truth of the contents thereof and, as the case may be, of the debt due to the Fund by any person.

(1)
Subject to the provisions of this Constitution of the Federal Republic of Nigeria (which relates to the power of the Attorney-General of the Federation to institute, continue or discontinue criminal proceedings against any person in any court of law), an authorised officer may before any magistrates' court prosecute, conduct or defend any complaint or other proceeding arising under this Act or in the discharge of his duty as such officer.
(2)
It shall not be an objection to the competency of an authorised officer to give evidence as a witness in any prosecution for an offence against this Act that the action is prosecuted, conducted or defended by him.
(3)
In this section, "an authorised officer" means an inspector, or any person, authorised by the Director to act in the manner prescribed in subsection (1) of this section.

(1)
Notwithstanding the provisions of any Act or rule of law, the seat of a member of the Senate or of the House of Representatives or of the House of Assembly of any State shall not become vacant, nor shall any person be incapable of election or appointment, as the case may be, to the Senate or the House of Representatives or the House of Assembly of any State by reason of his appointment to any committee under this Act:
Provided that no person being a member of the Senate or of the House of Representatives or of the House of Assembly of any State shall be entitled to receive payment in respect of his services as a member of any committeee other than such travelling allowances and expenses as may be prescribed or allowed under this Act.
(2)
For the purposes of this section, "committee" includes the Advisory Council.

No stamp duty shall be payable on any receipt, contract,instrument or other document given or executed by the Director on behalf of the Fund or by any person in respect of benefits or refund of contributions under this Act; but nothing in this section shall be construed to exempt any person from liability to pay stamp duty on anyPower of attorney or on any document otherwise liable under the Stamp Duties Act.

(1)
If any question of fact arises as to the liability of an empIoyer or any other person to pay contributions under this Act, the question shall be determined by the Director whose decision shall be final.
(2)
Where the right of a person to a benefit is in dispute or doubt or any question arises as to the total amount of the benefit payable and the amount involved does not exceed twenty naira the matter shall be determined by the Director:
Provided that such a person shall have a right of appeal to the Minister on proof of facts only, with a further right of appeal to a court of law on points of law.

(1)
The employer of any worker, who is a member of or is entitled to participate in an existing pension scheme or Provident fund of his employer providing benefits for old age, shall not thereby be exempt from contributing to the Fund except to the extent that he has in his service workers who are within the classes of exempt persons under this Act.
(2)
Any employer who on the appointed day is, by himself or in association with other employers, operating a scheme to provide benefits comparable with any under this Act for his workers or any of them may, under theauthority of this subsection and whether or not the rules of the scheme allow, amend the scheme; and any amendment may take into account contributions made to the Fund, and provide for a reduction of the contributions to the scheme where the scheme is contributory or, as the case may be, for an adjustment of the benefits under the scheme where it operates on a noncontributory basis.
(3)
Nothing in this section shall be construed so as-
(a)
to authorise the amendment of a scheme whereby the benefits to a worker under that scheme and this Act are reduced below those to which he would have been entitled if this Act had not been passed; or
(b)
to require an employer to contribute to both the scheme and the Fund an amount in excess of that paid by the employer to the scheme for any comparable period before the appointed day.

The Minister may, from time to time, make all regulations necessary or desirable to give effect to the provisions of this Act, and without limiting the general power it is hereby declared that regulations may be made for all or any of the following purposes-
(a)
prescribing conditions for registration and exemption under this Act;
(b)
providing for contributions in anticipation of the application of this Act to any particular class of worker;
(c)
prescribing conditions under which payment of contributions by employers may be made for the purposes of this Act;
(d)
providing that any provisions of this Act shall not apply or shall apply with such modification (if any) as may be specified in the regulations to any person or class of persons;
(e)
prescribing the mode of collecting contributions, the payment of claims and the computation of annuities;
(f)
prescribing any forms for the purposes of this Act;
(g)
prescribing the type of any medical examination for the purposes of this Act;
(h)
prescribing the procedure for dealing with unclaimed moneys in the Fund.

(1)
Where regulations are to be made under this Act, the Minister may, if he thinks fit, prepare a draft of the regulations for consideration by the Advisory Council.
(2)
If a draft is submitted to the Advisory Council the Advisory Council shall publish, in such manner as it thinks best adapted for notifying the persons affected, notice of the fact and of the place where copies of the draft may be obtained and of the time, not less than fourteen days nor more than twenty-eight days, within which objection may be lodged with the Advisory Council.
(3)
Objections shall be in writing and shall state the portions of the draft which are objectionable together with the grounds of objection and any amendment proposed by the objector.
(4)
Objections received within the prescribed time shall be considered by the Advisory Council at its next meeting and after hearing if it thinks fit any objector, the Advisory Council shall report its findings in writing to the Minister.
(5)
Regulations when made shall be laid before both Houses of the National Assembly as soon as may be after they are made together with the report (if any) made by the Advisory Council on the draft and a statement showing amendments made since the report of the Advisory Council and the effect given to any recommendation of the Advisory Council, or the reasons for not adopting a recommendation of the Advisory Council.
(6)
If either House of the National Assembly passes a resolution within seven sitting days after the laying, disallowing the regulations, the regulations shall be void but without prejudice to the validity of anything previously done thereunder.

(1)
The President may enter into a reciprocal agreement with the Government of any other territory in which a fund or scheme similar to the Fund has been established in that other territory and there may be included in the agreement provision-
(a)
that any period of membership of such a fund or scheme in the territory of that Government may be treated as a period of membership of the Fund and vice versa; and
(b)
amount standing to the credit of a member of the Fund who works for any employer in the territory of that government may be transferred to his credit in such fund or scheme, and any amount standing to the credit in such fund or scheme of any person who becomes a member of the Fund may be transferred to his credit in the Fund.
(2)
Any reciprocal agreement made under this section may modify, adapt or amend the provisions of this Act to give effect to the agreement and when made shall be laid before both Houses of the National Assembly within three sitting days after the commencement of the next ensuing session and; if either House of the National Assembly passes a resolution within seven sitting days after the laying, disallowing the agreement, the agreement shall be void, but without prejudice to the validity of anything previously done thereunder.
(3)
If a reciprocal agreement made under this section is not disallowed, it shall be published in the Federal Gazette and come into force on the date of such publication or on such later date as may be provided in the agreement.