adminremit their and their employees’ contributions to the national pension fund each month, as well as their contributions to the Workers’ Compensation Fund.
The P2 form for employer registration and P3 form for employee registration can be obtained from any NSSA office or be downloaded from the NSSA web-site (www.nssa.org).
When changing jobs, employees should ensure that they complete a new P3 form, giving details of their new employer as well as their past employment. The same social security number as used in the previous job should be filled in on the form, since the social security number assigned to an employee remains the same for life.
If a person has lost or is unsure of the social security number, it is possible to check with NSSA’s central registry. Providing one’s national identity number should enable the registry to find the social security number.
NSSA regional offices are holding thousands of unclaimed social security cards. Employees who do not have social security cards should check with their nearest regional office to see if their card is among these.
A number of people have written in to this column asking what they can do if their employer is not remitting their contributions to NSSA. One person asked whether there is anything that can be done if their contributions have been deducted from their salaries but not paid to NSSA or whether they are simply “doomed”.
What you do if you discover or suspect that your employer is not remitting your contributions to NSSA may depend on what sort of a relationship you have with your employer.
It may be possible for some employees to go to their employer, particularly if it is a small company, and simply ask whether their contributions are being remitted to NSSA.
They could tell the employer they have been reading in the Talking Social Security column that they could end up unable to claim benefits if no contributions have been made and they do not want to find themselves in that position. Could he therefore confirm that payments are being made each month or, if he is behind with the contributions, what is he going to do to bring them up to date.
However, not all employees have such a relaxed relationship with their employer. It may be difficult for an employee to challenge the employer if he or she suspects their contributions are not being forwarded to NSSA. Moreover, the employer might not want to admit not having forwarded the contributions and might say payments are up to date even if they are not.
Employees who are not sure that their employer is forwarding their contributions can telephone NSSA (tel. 04-706517-8, 706523-5) and ask for the compliance department. When put through they can supply the name and other details of their company. NSSA compliance inspectors will then be able to follow-up the matter with the employer.
If they do not know their social security number and are not sure whether or not they have been registered or their employer is remitting contributions to NSSA, they can phone NSSA and ask for the central registry.
They can then give their national identity number and ask for their social security number. They can also ask for confirmation of their employment record with NSSA and whether their employer is up to date with contributions.
If the employer has not registered them or is not remitting contributions, they can ask to be put through to the compliance department. Many employees will find it easier to report their employer to NSSA’s compliance department, if contributions are not being remitted to NSSA, than to confront their employer.
Turning to the question of whether a person who has been having contributions deducted from his or her pay but not having them remitted by the employer to NSSA is ‘doomed’, the answer is not necessarily so.
NSSA is there to provide benefits to employees. It will do all it can to ensure those who were having contributions deducted from their pay still benefit, even if the employer has misappropriated them.
However, NSSA will obviously require proof that deductions were being made. If the contributor produces payslips that show the NSSA deduction has been made each month, then NSSA will approach the employer to verify that the deductions were in fact made.
If they were, then the person’s benefit claim will be accepted. NSSA will claim the contributions from the employer, who will have not only to make good the contributions that should have been remitted to NSSA but will be liable to pay penalties as well and could even be prosecuted.
It is wise, therefore, to keep payslips. Without them, there could be no proof that contributions were ever deducted.
Since pensions are only payable after a minimum of 120 months of contributions and since during that period many people will have changed employment more than once, it is much easier to try to confirm that
one has been registered with NSSA. It is easier to take steps to ensure the employer is remitting contributions than it will be to prove 120 months and more of contributions from payslips from different employers.
There is also the possibility that a past employer could cease business. Proving contributions could then be difficult.
- The Talking Social Security Column is published each week by the National Social Security Authority as a public service. Readers who have any questions they would like dealt with in this column are welcome to e-mail their questions to [email protected] or send an SMS to 0772 469 801. Those who have specific inquiries should contact their local NSSA office or telephone NSSA on (04) 706517-8 or 706523-5).
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