Section 5AA: Return

5AA. Return (1) Every employer shall submit to the Director-General, on or before the last date on which contributions are payable, a return specifying, in respect of each employee – (a) the particulars specified in section 17AA (1) of the National Pensions Act; and (b) the contributions payable by the employer under this Act. (2) The return referred to in subsection (1) shall be submitted in the same form and manner, and on or before the same date, as is applicable under sections 17AA and 17AB of the National Pensions Act. (3) Where an employer who is an individual – (a) employs a person who is in the domestic service; or (b) is a member of the National Assembly who employs a constituency clerk or a driver, or both, and the constituency clerk 366 Acts 2019 or driver is, or both are, as the case may be, paid out of public funds, and the employer has elected, under section 17AB(2) of the National Pensions Act, to submit his return, in respect of a financial year, on an annual basis, he shall also submit the return referred to in subsection (1) on an annual basis. (4) The conditions specified and applicable, under sections 17AA and 17AB of the National Pensions Act, to an employer submitting a monthly or an annual return shall also apply to an employer submitting a monthly or an annual return under this section. (5) Where an employer has an obligation to submit a return under this Act and the National Pensions Act, he shall submit a joint return.