NASSIT - Compliance

Compliance is the mechanism and management framework which ensures that employers:

register their establishments;
register all employees/workers* in their employment;
deduct the correct contributions 5% employee and 10% employer (15% of their monthly earnings*);
pay the correct contribution amounts and on time ( on or before the 15th of the ensuing month);
pay any related interest and penalty for delayed payments; and
submit accurate monthly contribution schedules.

intimidate/advice workers not to get registered in order to evade registration of workers;
often classify some workers as workers on commission, contract, and or volunteers;
fail to do concurrent contributions for their employees working for two establishments in order to evade registration;
refuse to give appointment letters to their workers i.e. hire them informally
under declare the labour force;
deduct but fail to turn in contribution on time;
deduct their 10% from the employee’s salary;
assault NASSIT Staff;

If any contribution is not paid on or before the 15th of the ensuring month, it shall attract an interest equivalent to the 90-day Treasury bill rate plus twenty per centum of that rate compounded on a monthly basis; and
The Director General shall:

a) serve a demand note on the defaulting employer and if payment of the contribution and interest is not made within thirty days after the service of the demand note, a further10% of the 90-day Treasury bill rate of the total outstanding shall be charged as a penalty for each month of default; and

b) shall cause legal proceedings to be taken to collect or recover the contribution together with the interest and penalty and criminal proceedings to be instituted against the defaulting employer. In order to enforce this provision, the Judiciary of Sierra Leone in December 2019, commissioned the industrial division of High Court to try cases of non-compliance of the NASSIT Act