ADVOKS GLOBAL · KENYA
National Social Security Fund Act
55. Offences relating to contributions
Edition: 2022-12-31 · In force
55. Offences relating to contributions
A person who—(a)evades payment of any contribution or any other amount that may be due;(b)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;(c)in order to benefit 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;(d)wilfully misrepresents or fails to disclose any material fact, or 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 regulations made thereunder;(e)initially fails to disclose or who misrepresents any material fact, whether or not such non-disclosure or misrepresentation is fraudulent and receives any benefit he was not entitled to receive;(f)fails to comply with any regulations made under this Act as a result of which there is loss to the Fund or as a result of which the records of any member or matter under this Act cannot be properly maintained;(g)obtains the consent of any employer or employee required under this Act by duress or undue influence; or(h)knowingly deducts from an employee’s earnings any sum in respect of contributions to the Fund greater than the employee’s share of the statutory contribution,commits an offence and is liable on conviction—(i)in respect of an offence under paragraphs (a), (b), (c) or (e), of this subsection, to remit the contributions plus interest at mean bank rates, and in the case of (b) to produce the records in question, and in the case of (c) or (e) to a fine of a sum equivalent to any amount owed to the Fund, or to imprisonment for a term not exceeding three years or to both;(ii)in respect of an offence under paragraph (d), to a fine not exceeding five hundred thousand shillings or to imprisonment for a term not exceeding three years, or to both;(iii)in respect of an offence under paragraphs (f), to pay in full the loss to the Fund occasioned by the offence;(iv)in respect of an offence under (g), to a fine not exceeding five hundred thousand shillings; and(v)in respect of an offence under paragraph (h), to make a refund of the excess deductions to the employee, together with interest thereon at mean bank rates.