CHAPTER 256 - NATIONAL PENSION SCHEME ACT: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

National Pension Scheme (Commencement) Order, 1999

National Pension Scheme (Pensionable Earnings) Regulations, 2000

National Pension Scheme (Transfer of Employees) Order, 2000

National Pension Scheme (Benefits and Eligibility) Regulations, 2000

NATIONAL PENSION SCHEME (COMMENCEMENT) ORDER, 1999

[Section 1]

Arrangements of Paragraphs

   Paragraph

   1.   Title

   2.   Commencement of Act No. 40 of 1996

SI 134 of 1999.

1.   Title

This Order may be cited as the National Pension Scheme (Commencement) Order, 1999.

2.   Commencement of Act No. 40 of 1996

The National Pension Scheme Act, 1996, shall come into operation on the 1st February 2000.

NATIONAL PENSION SCHEME (PENSIONABLE EARNINGS) REGULATIONS, 2000

[Sections 14 and 19]

Arrangements of Regulations

   Regulation

   1.   Title

   2.   Definitions

   3.   National average monthly earnings

   4.   Social security ceiling

   5.   Minimum total monthly contributions

   6.   Maximum total monthly contributions

   7.   Contributions

      FIRST SCHEULE

      SECOND SCHEDULE

      THIRD SCHEDULE

      FOURTH SCHEDULE

      FIFTH SCHEDULE

SI 22 of 2000,

SI 101 of 2002,

SI 33 of 2004,

SI 4 of 2005,

SI 13 of 2006,

SI 10 of 2007,

SI 1 of 2008,

SI 1 of 2009,

SI 1 of 2010,

SI 98 of 2010,

SI 4 of 2012,

SI 3 of 2013.

1.   Title

These Regulations may be cited as the National Pension Scheme (Pensionable Earnings) Regulations, 2000.

2.   Definitions

In these Regulations , unless the context otherwise requires–

"earnings" means any benefits given by an employer in exchange for the employee’s service whether explicit or implied, or in writing an may be paid in kind, cash, credit or securities including any allowance paid by the employer to the employee with regard to the cost of living and any payment of wages by way of severance benefit upon termination of employment whether the payment is fixed or determinable intervals of time or calculated in relation to set tasks or with regard to the number of tasks completed by the employee, or in relation to the volume of work completed by the employee;

"pensionable earnings" means the earning on which contributions to the Authority are levied and where a member’s earning exceed the minimum threshold as set out in the fifth schedule to these regulations, pensoinable earning are all the earnings in a given month that are less than the social ceiling; and

"social security" means the lowest level of earning on which no contribution to the Scheme is levied.

3.   National average monthly earnings

The national average monthly earnings and the period to which that average applies is set out in the First Schedule.

4.   Social security ceiling

The social security ceiling and period to which that ceiling applies is set out in the Second Schedule.

5.   Minimum total monthly contributions

The minimum total monthly contributions and the period to which those contributions applies is set out in the Third Schedule.

6.   Maximum total monthly contributions

The maximum total monthly contributions and the period to which those contributions applies is set out in the Fourth Schedule.

7.   Contributions

The contributions towards the Schedule shall be calculated at 10 per centum of pensionable earnings which shall be borne equally by the employee and the table of contributions and the period to which the contributions relate is set out in the fifth Schedule.

FIRST SCHEULE

[Regulation 3]

[First sch sub by reg 2 of SI 3 of 2013.]

National Average Monthly Earnings

Period

K3,348.22

1st January — 31st December, 2013

SECOND SCHEDULE

[Regulation 4]

[Second sch sub by reg 3 of SI 3 of 2013]

Social Security Ceiling

Period

K13, 392.88

1st January — 31st December, 2013

THIRD SCHEDULE

[Regulation 5]

[Third sch sub by reg 4 of SI 3 of 2013]

Minimum total Average Monthly Contributions

Period

K15.00

1st January — 31st December, 2013

FOURTH SCHEDULE

[Regulation 6]

[Fourth sch sub by reg 5 of SI 3 of 2013]

Maximum total Monthly Contributions

Period

K1,339.29

1st January — 31st December, 2013

NATIONAL PENSION SCHEME AUTHORITY

SOCIAL SECURITY CONTRIBUTIONS TABLE FOR THE PERIOD JANUARY TO DECEMBER, 2012

1.0 Definitions

1.1 Earnings

This term refers to any benefit whatsoever given by an employer in exchange for the employee’s service whether contractually explicit or in writing. It does not matter what earnings are called in the case of a particular member-fees, commissions, bonuses, salary. Earnings may be paid in kind, cash, credit or securities, as favourable terms for loans, purchases options, or accommodations, including any allowance paid by the employer to the employee, either directly or by implication, with regard to the cost of living and any payment of wages by way of severance benefit upon termination of employment paid to an employee under an actual or implied contract of service or apprenticeship. Earnings may be paid, as the case may be or agreed to be paid, at fixed or determinable intervals of time or calculated in relation to set task or with regard to the number of tasks completed by the employee, or in relation to the volume of work completed by the employee.

1.2 Pensionable Earnings

Pensionable earnings are the earnings on which contributions to NAPSA are levied. For a member whose earnings exceed the threshold, pensionable earnings are all his earnings in a given month that are less than the social security ceiling.

1.3 Social Security Ceiling

Social Security Ceiling in any year is the lowest level of earnings on which no contribution to the scheme is computed. Contributions are calculated on all earnings less than the ceiling, while earnings at or above the ceiling are not considered. The Director General shall publish the ceiling for use in computing contributions based on earnings from the first day of January of the following year.

2.0 Rectification of Improper Attribution of Earnings

Where an employer or self-employed worker has altered the pattern of payment of earnings to avoid or minimise payment of contributions, the Authority may deem such payments to have been made in payment periods which correspond to the work or services provided by the worker and levy contribution accordingly

3.0 Calculations of the Social Security Ceiling

The Social Security Ceiling in effect throughout any year is equal to four times the national Average Monthly Earnings computed by the Central Statistical Office for the second quarter of the previous year.

4.0 Statistics

National Average Earnings (2012)

K2,934,923.00

Social Security Ceiling (January – December, 2012)

K11,739,692.00

Minimum total monthly contributions (January – December, 2012)

K1,500.00

Maximum total monthly contributions (January – December, 2012)

K1,173,969.20

FIFTH SCHEDULE

[Regulation 7]

[Fifth sch sub by reg 6 of SI 3 of 2013]

CONTRIBUTION TABLE FOR EMPLOYEES PAID MONTHLY

Employee’s total pensionable earning

Employee’s share of contribution

Employee’s share of contribution

Total contribution

0.05

0.05

0.10

15.00

0.75

0.75

1.50

35.00

1.75

1.75

3.50

55.00

2.75

2.75

5.50

75.00

3.75

3.75

7.50

95.00

4.75

4.75

9.50

115.00

5.75

5.75

11.50

135.00

6.75

6.75

13.50

155.00

7.75

7.75

15.50

175.00

8.75

8.75

17.50

195.00

9.75

9.75

19.50

215.00

10.75

10.75

21.5

235.00

11.75

11.75

23.50

255.00

12.75

12.75

25.50

275.00

13.75

13.75

27.50

295.00

14.75

14.75

29.50

315.00

15.75

15.75

31.50

335.00

16.75

16.75

33.50

355.00

17.75

17.75

35.50

375.00

18.75

18.75

37.50

395.00

19.75

19.75

39.50

415.00

20.75

20.75

41.50

435.00

21.75

21.75

43.50

455.00

22.75

22.75

45.50

475.00

23.75

23.75

47.50

495.00

24.75

24.75

49.50

515.00

25.75

25.75

51.50

535.00

26.75

26.75

53.50

555.00

27.75

27.75

55.50

575.00

28.75

28.75

57.50

595.00

29.75

29.75

59.50

615.00

30.75

30.75

61.50

635.00

31.75

31.75

63.50

655.00

32.75

32.75

65.50

675.00

33.75

33.75

67.50

695.00

34.75

34.75

69.50

715.00

35.75

35.75

71.50

735.00

36.75

36.75

73.50

755.00

37.75

37.75

75.50

775.00

38.75

38.75

77.50

795.00

39.75

39.75

79.50

815.00

40.75

40.75

81.50

835.00

41.75

41.75

83.50

855.00

42.75

42.75

85.50

875.00

43.75

43.75

87.50

895.00

44.75

44.75

89.50

915.00

45.75

45.75

91.50

935.00

46.75

46.75

93.50

955.00

47.75

47.75

95.50

975.00

48.75

48.75

97.50

995.00

49.75

49.75

99.50

1,015.00

50.75

50.75

101.50

1,035.00

51.75

51.75

103.50

1,055.00

52.75

52.75

105.50

1,075.00

53.75

53.75

107.50

1,095.00

54.75

54.75

109.50

1,115.00

55.75

55.75

111.50

1,135.00

56.75

56.75

113.50

1,155.00

57.75

57.75

115.50

1,175.00

58.75

58.75

117.50

1,195.00

59.75

59.75

119.50

1,215.00

60.75

60.75

121.50

1,235.00

61.75

61.75

123.50

1,255.00

62.75

62.75

125.50

1,275.00

63.75

63.75

127.50

1,295.00

64.75

64.75

129.50

1,315.00

65.75

65.75

131.50

1,335.00

66.75

66.75

133.50

1,355.00

67.75

67.75

135.50

1,375.00

68.75

68.75

137.50

1,395.00

69.75

69.75

139.50

1,415.00

70.75

70.75

141.50

1,435.00

71.75

71.75

143.50

1,455.00

72.75

72.75

145.50

1,475.00

73.75

73.75

147.50

1,495.00

74.75

74.75

149.50

1,515.00

75.75

75.75

151.50

1,535.00

76.75

76.75

153.50

1,555.00

77.75

77.75

155.50

1,575.00

78.75

78.75

157.50

1,595.00

79.75

79.75

159.50

1,615.00

80.75

80.75

161.50

1,635.00

81.75

81.75

163.50

1,655.00

82.75

82.75

165.50

1,675.00

83.75

83.75

167.50

1,695.00

84.75

84.75

169.50

1,715.00

85.75

85.75

171.50

1,735.00

86.75

86.75

173.50

1,755.00

87.75

87.75

175.50

1,775.00

88.75

88.75

177.50

1,795.00

89.75

89.75

179.50

1,815.00

90.75

90.75

181.50

1,835.00

91.75

91.75

183.50

1,855.00

92.75

92.75

185.50

1,875.00

93.75

93.75

187.50

1,895.00

94.75

94.75

189.50

1,915.00

95.75

95.75

191.50

1,935.00

96.75

96.75

193.50

1,955.00

97.75

97.75

195.50

1,975.00

98.75

98.75

197.50

1,995.00

99.75

99.75

199.50

2,015.00

100.75

100.75

201.50

2,035.00

101.75

101.75

203.50

2,055.00

102.75

102.75

205.50

2,075.00

103.75

103.75

207.50

2,095.00

104.75

104.75

209.50

2,115.00

105.75

105.75

211.50

2,135.00

106.75

106.75

213.50

2,155.00

107.75

107.75

215.50

2,175.00

108.75

108.75

217.50

2,195.00

109.75

109.75

219.50

2,215.00

110.75

110.75

221.50

2,235.00

111.75

111.75

223.50

2,255.00

112.75

112.75

225.50

2,275.00

113.75

113.75

227.50

2,295.00

114.75

114.75

229.50

2,315.00

115.75

115.75

231.50

2,335.00

116.75

116.75

233.50

2,355.00

117.75

117.75

235.50

2,375.00

118.75

118.75

237.50

2,395.00

119.75

119.75

239.50

2,415.00

120.75

120.75

241.50

2,435.00

121.75

121.75

243.50

2,455.00

122.75

122.75

245.50

2,475.00

123.75

123.75

247.50

2,495.00

124.75

124.75

249.50

2,515.00

125.75

125.75

251.50

2,535.00

126.75

126.75

253.50

2,555.00

127.75

127.75

255.50

2,575.00

128.75

128.75

257.50

2,595.00

129.75

129.75

259.50

2,615.00

130.75

130.75

261.50

2,635.00

131.75

131.75

263.50

2,655.00

132.75

132.75

265.50

2,675.00

133.75

133.75

267.50

2,695.00

134.75

134.75

269.50

2,715.00

135.75

135.75

271.50

2,735.00

136.75

136.75

273.50

2,755.00

137.75

137.75

275.50

2,775.00

138.75

138.75

277.50

2,795.00

139.75

139.75

279.50

2,815.00

140.75

140.75

281.50

2,835.00

141.75

141.75

283.50

2,855.00

142.75

142.75

285.50

2,875.00

143.75

143.75

287.50

2,895.00

144.75

144.75

289.50

2,915.00

145.75

145.75

291.50

2,935.00

146.75

146.75

293.50

2,955.00

147.75

147.75

295.50

2,975.00

148.75

148.75

297.50

2,995.00

149.75

149.75

299.50

3,015.00

150.75

150.75

301.50

3,035.00

151.75

151.75

303.50

3,055.00

152.75

152.75

305.50

3,075.00

153.75

153.75

307.50

3,095.00

154.75

154.75

309.50

3,115.00

155.75

155.75

311.50

3,135.00

156.75

156.75

313.50

3,155.00

157.75

157.75

315.50

3,175.00

158.75

158.75

317.50

3,195.00

159.75

159.75

319.50

3,215.00

160.75

160.75

321.50

3,235.00

161.75

161.75

323.50

3,255.00

162.75

162.75

325.50

3,275.00

163.75

163.75

327.50

3,295.00

164.75

164.75

329.50

3,315.00

165.75

165.75

331.50

3,335.00

166.75

166.75

333.50

3,355.00

167.75

167.75

335.50

3,375.00

168.75

168.75

337.50

3,395.00

169.75

169.75

339.50

3,415.00

170.75

170.75

341.50

3,435.00

171.75

171.75

343.50

3,455.00

172.75

172.75

345.50

3,475.00

173.75

173.75

347.50

3,495.00

174.75

174.75

349.50

3,515.00

175.75

175.75

351.50

3,535.00

176.75

176.75

353.50

3,555.00

177.75

177.75

355.50

3,575.00

178.75

178.75

357.50

3,595.00

179.75

179.75

359.50

3,615.00

180.75

180.75

361.50

3,635.00

181.75

181.75

363.50

3,655.00

182.75

182.75

365.50

3,675.00

183.75

183.75

367.50

3,695.00

184.75

184.75

369.50

3,715.00

185.75

185.75

371.50

3,735.00

186.75

186.75

373.50

3,755.00

187.75

187.75

375.50

3,775.00

188.75

188.75

377.50

3,795.00

189.75

189.75

379.50

3,815.00

190.75

190.75

381.50

3,835.00

191.75

191.75

383.50

3,855.00

192.75

192.75

385.50

3,875.00

193.75

193.75

387.50

3,895.00

194.75

194.75

389.50

3,915.00

195.75

195.75

391.50

3,935.00

196.75

196.75

393.50

3,955.00

197.75

197.75

395.50

3,975.00

198.75

198.75

397.50

3,995.00

199.75

199.75

399.50

4,015.00

200.75

200.75

401.50

4,035.00

201.75

201.75

403.50

4,055.00

202.75

202.75

405.50

4,075.00

203.75

203.75

407.50

4,095.00

204.75

204.75

409.50

4,115.00

205.75

205.75

411.50

4,135.00

206.75

206.75

413.50

4,155.00

207.75

207.75

415.50

4,175.00

208.75

208.75

417.50

4,195.00

209.75

209.75

419.50

4,215.00

210.75

210.75

421.50

4,235.00

211.75

211.75

423.50

4,255.00

212.75

212.75

425.50

4,275.00

213.75

213.75

427.50

4,295.00

214.75

214.75

429.50

4,315.00

215.75

215.75

431.50

4,335.00

216.75

216.75

433.50

4,355.00

217.75

217.75

435.50

4,375.00

218.75

218.75

437.50

4,395.00

219.75

219.75

439.50

4,415.00

220.75

220.75

441.50

4,435.00

221.75

221.75

443.50

4,455.00

222.75

222.75

445.50

4,475.00

223.75

223.75

447.50

4,495.00

224.75

224.75

449.50

4,515.00

225.75

225.75

451.50

4,535.00

226.75

226.75

453.50

4,555.00

227.75

227.75

455.50

4,575.00

228.75

228.75

457.50

4,595.00

229.75

229.75

459.50

4,615.00

230.75

230.75

461.50

4,635.00

231.75

231.75

463.50

4,655.00

232.75

232.75

465.50

4,675.00

233.75

233.75

467.50

4,695.00

234.75

234.75

469.50

4,715.00

235.75

235.75

471.50

4,735.00

236.75

236.75

473.50

4,755.00

237.75

237.75

475.50

4,775.00

238.75

238.75

477.50

4,795.00

239.75

239.75

479.50

4,815.00

240.75

240.75

481.50

4,835.00

241.75

241.75

483.50

4,855.00

242.75

242.75

485.50

4,875.00

243.75

243.75

487.50

4,895.00

244.75

244.75

489.50

4,915.00

245.75

245.75

491.50

4,935.00

246.75

246.75

493.50

4,955.00

247.75

247.75

495.50

4,975.00

248.75

248.75

497.50

4,995.00

249.75

249.75

499.50

5,015.00

250.75

250.75

501.50

5,035.00

251.75

251.75

503.50

5,055.00

252.75

252.75

505.50

5,075.00

253.75

253.75

507.50

5,095.00

254.75

254.75

509.50

5,115.00

255.75

255.75

511.50

5,135.00

256.75

256.75

513.50

5,155.00

257.75

257.75

515.50

5,175.00

258.75

258.75

517.50

5,195.00

259.75

259.75

519.50

5,215.00

260.75

260.75

521.50

5,235.00

261.75

261.75

523.50

5,255.00

262.75

262.75

525.50

5,275.00

263.75

263.75

527.50

5,295.00

264.75

264.75

529.50

5,315.00

265.75

265.75

531.50

5,335.00

266.75

266.75

533.50

5,355.00

267.75

267.75

535.50

5,375.00

268.75

268.75

537.50

5,395.00

269.75

269.75

539.50

5,415.00

270.75

270.75

541.50

5,435.00

271.75

271.75

543.50

5,455.00

272.75

272.75

545.50

5,475.00

273.75

273.75

547.50

5,495.00

274.75

274.75

549.50

5,515.00

275.75

275.75

551.50

5,535.00

276.75

276.75

553.50

5,555.00

277.75

277.75

555.50

5,575.00

278.75

278.75

557.50

5,595.00

279.75

279.75

559.50

5,615.00

280.75

280.75

561.50

5,635.00

281.75

281.75

563.50

5,655.00

282.75

282.75

565.50

5,675.00

283.75

283.75

567.50

5,695.00

284.75

284.75

569.50

5,715.00

285.75

285.75

571.50

5,735.00

286.75

286.75

573.50

5,755.00

287.75

287.75

575.50

5,775.00

288.75

288.75

577.50

5,795.00

289.75

289.75

579.50

5,815.00

290.75

290.75

581.50

5,835.00

291.75

291.75

583.50

5,855.00

292.75

292.75

585.50

5,875.00

293.75

293.75

587.50

5,895.00

294.75

294.75

589.50

5,915.00

295.75

295.75

591.50

5,935.00

296.75

296.75

593.50

5,955.00

297.75

297.75

595.50

5,975.00

298.75

298.75

597.50

5,995.00

299.75

299.75

599.50

6,015.00

300.75

300.75

601.50

6,035.00

301.75

301.75

603.50

6,055.00

302.75

302.75

605.50

6,075.00

303.75

303.75

607.50

6,095.00

304.75

304.75

609.50

6,115.00

305.75

305.75

611.50

6,135.00

306.75

306.75

613.50

6,155.00

307.75

307.75

615.50

6,175.00

308.75

308.75

617.50

6,195.00

309.75

309.75

619.50

6,215.00

310.75

310.75

621.50

6,235.00

311.75

311.75

623.50

6,255.00

312.75

312.75

625.50

6,275.00

313.75

313.75

627.50

6,295.00

314.75

314.75

629.50

6,315.00

315.75

315.75

631.50

6,335.00

316.75

316.75

633.50

6,355.00

317.75

317.75

635.50

6,375.00

318.75

318.75

637.50

6,395.00

319.75

319.75

639.50

6,415.00

320.75

320.75

641.50

6,435.00

321.75

321.75

643.50

6,455.00

322.75

322.75

645.50

6,475.00

323.75

323.75

647.50

6,495.00

324.75

324.75

649.50

6,515.00

325.75

325.75

651.50

6,535.00

326.75

326.75

653.50

6,555.00

327.75

327.75

655.50

6,575.00

328.75

328.75

657.50

6,595.00

329.75

329.75

659.50

6,615.00

330.75

330.75

661.50

6,635.00

331.75

331.75

663.50

6,655.00

332.75

332.75

665.50

6,675.00

333.75

333.75

667.50

6,695.00

334.75

334.75

669.50

6,715.00

335.75

335.75

671.50

6,735.00

336.75

336.75

673.50

6,755.00

337.75

337.75

675.50

6,775.00

338.75

338.75

677.50

6,795.00

339.75

339.75

679.50

6,815.00

340.75

340.75

681.50

6,835.00

341.75

341.75

683.50

6,855.00

342.75

342.75

685.50

6,875.00

343.75

343.75

687.50

6,895.00

344.75

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