Powers of inspectors
The NSSF employs offi cers who pay visits to employers for the purpose of enforcing compliance with social security matters. The inspectors are empowered to enter into the employers’ premises upon producing the Certificate of Appointment (Identity Card) for the purpose of carrying out inspection. The following are the powers of the inspectors;
Right of Entry to Business Premises
An Inspector is authorized to enter any business premises at all reasonable times, upon production of Certifi cate of Appointment, if asked, for the purpose of inspection. The term “premises” as defi ned under S. 87(4) of the Act means any building or other erections used for the purpose of business.
An Inspector may interview any person (an employer or any other), in order to ascertain whether the provisions of the NSSF Act are complied with. The inquiries should be confined to persons who are directly connected to the premises or places of employment. Only under exceptional circumstances should an Inspector interview persons not directly connected to premises or places of employment.
Inspection of Employer’s Records
The Inspector is empowered to scrutinize or inspect employers’ records in connection with employment, payroll, wages and remittance of contributions to the Fund.
Instituting and Conducting Court Cases
An appointed Inspector is empowered to institute and conduct court cases against any defaulting employer as per the NSSF Act.
Types of Inspections
There are three types of inspections that can be conducted at the employer’s premise:
This is a thorough inspection done twice every year, that is once every six months. In this inspection the employer is required to provide information such as register of employees, payrolls, petty cashbooks, income tax return forms, NSSF payment receipts and any other document as may be necessary for inspection
Follow up Inspection
This is an inspection which is done as a follow-up on routine inspection or such other pertinent issues as accumulating contributions arrears, registration of members, dishonoured cheques, penalties, etc.
This is an inspection done for the purpose of identifying new establishments or employers and members.