National Pension Scheme (Penalty Waiver) (Amendment) Regulations, 2025

1. IN EXERCISE of the powers contained in section 15 (3) of the National Pension Scheme Act, the following Regulations are made: These Regulations may be cited as the National Pension Scheme (Penalty Waiver) (Amendment) Regulations, 2025, and shall be read as one with the National Pension Scheme (Penalty Waiver) Regulations, 2024, in these regulations referred to as the principal Regulations.

2. Regulation 2 of the principal Regulations is amended by the insertion of the following definitions in the appropriate place in alphabetical order: “defunct employer” means an employer that has ceased to have legal existence under any written law; “local authority” has the meaning assigned to the words in Title S.I. No. 3 of 2024 Amendment ofregulation 2 the Constitution; and Cap. 1 “public body” means the Government, Ministry or department of the Government but does not include a statutory body, statutory corporation, commission, company, or any other entity where the Government has an interest; The principal Regulations are amended by the revocation

3. of regulation 3 and the substitution therefor of the following:

3. (1) Acontributing employer who intends to seek for a penalty waiver shall apply to the Authority in Form I set out in the Schedule. Revocation and replacement of regulation 3 Application for penalty waiver (2) Despite subregulation (1), a public body that intends to seek for a penalty waiver shall apply in form II set out in the Schedule. Copies of this Statutory Instrument can be obtained from the Government Printer, P.O. Box 30136, 10101 Lusaka. Price K24.00 each 102 28th March, 2025 (3) Statutory Instruments Acontributing employer, except fora public body or a local authority, who intends to seek for a penalty waiver under these Regulations shall, before making an application for a penalty waiver under this regulation, file outstanding monthly returns on the contributing employer’s account. The exemption from the requirement to file outstanding monthly returns for a public body or local authority under subregulation (3) shall only apply once. (4) (5) The Authority shall, within fourteen days of receipt of an application under subregulation (1) and (2), grant or reject the application. (6) The Authority shall, where the applicant meets the requirements referred to under regulations 4 or 6, grant the application and inform the applicant in Form III set out in the Schedule. (7) The Authority shall, where the Authority rejects an application under subregulation (5), inform the applicant in Form IV set out in the Schedule. (8) The Authority shall apply a one hundred percent waiver on a penalty imposed on a defunct employer under these Regulations. Amendment ofregulation 5 4, Regulation 5 of the principal Regulations is amended by the deletion of — (a) subregulation (2) and the substitution therefor of the following: (2) The Authority shall, before revoking a penalty waiver in accordance with subregulation (1), notify the contributing employer of the Authority’s intention to revoke the penalty waiver in Form V set out in the Schedule and— (a) give reasons for the intended revocation; and (b) require the contributing employer to show cause, within a period of thirty days, why the penalty waver should not be revoked.; and (b) subregulation (5) and the substitution therefor of the following: (5) The Authority shall, where the Authority revokes the penalty waiver, inform the contributing employer in Form VI set out in the schedule. 103 Amendment of regulation 28th March, 2025 Statutory Instruments

5. Regulation 6 of the principal Regulations is amended— (a) in subregulation (1)(a)(ii) by the deletion of the word “twelve” and the substitution therefor of the words “twenty-four”; (b) in subregulation (1)(b) by the deletion of the words “twelve but not exceeding two years” and the substitution therefor of the words “twenty-four months but not exceeding thirty-six months”; (c) in subregulation (2)(a)(ii) by the deletion of the word “twelve” and the substitution therefor of the words “twenty-four”; and (e) in subregulation (2)(b) by the deletion of the words “twelve months but not exceeding two years” and the substitution therefor of the words “twenty-four months but not exceeding thirty-six months”.

6. The principal Regulations are amended by the revocation of the Schedule and the substitution therefor of the Schedule set out in the Appendix. Revocation of schedule 104 Statutory Instruments 28th March, 2025 APPENDIX (Regulation 6) SCHEDULE Jations 3 and 4) ay Form | (Regulation 3 (1)) THE NATIONAL PENSION SCHEME AUTHORITY The National Pension Scheme Act (Laws, Volume 15, Cap 256) The National Pension Scheme Peni Waiver) Regulations, 2025 NAESA Account N umber

1. Employer Name As indicated on Certificate of Registration/Incorporation or National Registration Card (NRC} for natural persons

2. | Entity Type (Domestic, Business, Limited, Registrar of Societies, Statutory, Date started employing ZRA TPIN Number Statutory Body & Local Authority) Entity Number/NRC Number Employer NAPSA Account Number 3 4 5, | Business Sector

11. | Name of CEO/Exccutive Director/Proprietor

14. | Primary contact person Emo Entity physical address Entity postal address for CEO/Executive Director/Proprietor G) Have you uploaded all returns (ii) (Not applicable to a Local Authority) Have you settled all outstanding principal contributions [| [| [| [ } 28th March, 2025 Statutory Instruments 105 (Employer will be required to raGEE such doeiients t in ) support of the applicanion as may y be required by NAPSA from time to time) p o p Waiver of penalties incurred before commencement of these Regulations Liquidation Receivership or business rescue Failure of NAPSA’s administrative payment systems Bankruptcy ] e b | } a S ] m o Force Majeure Natural disaster ] a ] o g | Public emergency fee a og, tu, UPR y PARTD _ DECLARATION | oe DECLARATION BY APPLICANT J hereby declare that the information contained in this application form, including any returns or other supporting documents are to the best of my knowledge true, correct and complete. 1 further acknowledge that the Authority has the right as provided in the law to re-instate the penalties in the event that it is established that a false declaration was made. Pin Nai tsscsnessenciaccnsemncnsoumeresan meeerien vena eaten ceresienourense nema maaieeE nina nemomneneanenccacumenemesmnnennenmnes DOSS tIOD? se sccesnnesennesesnemanaeceneem anna rrmcrunenn wei eee aenneare crore nmaneeesen SIRNA ES winccneisasnnrerievi wer Date FOR OFFICIAL USE ONLY Recommended for waiver of penalties { Not recommended for waiver of penalties CJ NAME vcscciveveaee canoscescauewameanencranciaemeneneerecemnenussoss POSULION:

2... en eee cee cee ee ee rene ee cee cee eee cee eee eee ace eae Sipnature:....i..1geeencaaues enaameraereeerronieseess Date cscescenesessseessreerenseerrstensemneeenmaatimeneetiee OFFICIAL STAMP 106 Statutory Instruments 28th March, 2025 SCHEDULE Form I] (Regulation 3 (2)) THE NATIONAL PENSION SCHEME AUTHORITY The National Pension Scheme Act (Laws, Volume 15, Cap 256) The National Pension Scheme (Penalty Waiver) Regulations, 2025 Tee ee OG, SELES eee Ps De 5 APPLICATION Fe FOR PENAL TY WAIVE R. ag A PUBLIC Bopy feria sae SP ee nob 2 : _ BUSINESS/PERSONAL DETAILS” ae oy srigta SR dee PART A fetish a Gene a ad Seg Seat os a 1 NAPSA Acenuat Number 2 Postal Address Responsible Officer Name & Designation (e.g. Secretary to Treasury) 3, 4 Responsible Officer’s Phone Number 5, Responsible Officer’s Email Address (Employer will he neuniied to mineel ich aeainEny in support af the application as may be required by NAPSA from time to time) zn ay ete ri ae Reason for Application Waiver of penalties incurred before commencement of these Regulations Failure of NAPSA's administrative payment systems State of war Natural disaster Public emergency ee pibet rispecttyy Ee Bes DECLARATION BY APPLICANT Thereby declare that the information contained in this application form, including any returns or other supporting documents are to the best of my knowledge true, correct and complete. I further acknowledge that the Authority has the right as provided in the law to re- event that it is established that a false declaration was made. Full Name: o.oo... Designation... Signature:.

02.6.0. occ eee cee ccseeeece instate the penalties in the ce. Date:....... 28th March, 2025 Statutory Instruments 107 FOR OFFICIAL USE ONLY Recommended for waiver of penalties [ Not recommended for waiver of penalties [| Namess..s. cursus srersiaeseercnran emery: POSITION: 22. oo. eee cee sec tee ee caw cen een aee see aae ee con ere Sigmatures... eee ee eee eee eee nee eee eee BNE co ucisermsaneerencecarane eee ectinmamemnenes OFFICIAL STAMP 108 Statutory Instruments 28th March, 2025 Farm If (Regulation 3 (4)) THE NATIONAL PENSION SCHEME AUTHORITY The National Pension Scheme Act (Laws, Volume 15, Cap 256) The National Pension Scheme (Penalty Waiver) Regulations, 2025 NOTICE OF APPROVAL FOR PENALTY WAIVER TO eecoraenrsatagceastgneragenningragnr eet taerusencatetencna eiemmansestanestecseseillnd You are hereby notified that your application for penalty waiver with reference NO seeeresssscexs os dated..............0c0 00 Of. .cie3 eee QU ceeyrenceamnens has been approved by the Authority. In view of the above and following the waiver of penalties for periods in relation to your application, the outstanding penalties on your account are now | eee We request you to settle the outstanding penalties or make an application for a Time to Pay Agreement through the Inspectorate Unit of the Authority. Dated this...........cecee eee eee ee eee GY Of peccuswseesxaaweaiacs. 20 ee Director-General OFFICIAL STAMP 28th March, 2025 Statutory Instruments 109 Form IV (Regulation 3 (5)) THE NATIONAL PENSION SCHEME AUTHORITY The National Pension Scheme Act (Laws, Volume 15, Cap 256) The National Pension Scheme (Penalty Waiver) Regulations, 2025 NOTICE OF REJECTION OF APPLICATION (1) Here insert name and address of the applicant ere insert e the reference No. of the application (3) Here insert type of application TO (1) Bee eee ee ee eee eee eee se eee ee EET eeEtareeseene reese seSessesassewnseacereroaresruaenes (2) Neen eee eran e tn ee meme eee tebe ema S eae PORE SRE SHER ERT PERE DARE Reseeaenaenshese EES renee BY erm sees ons oon YOU are notified that your application ee RR EE Se eee eee FTE ag ocoserosnssrsse esorernesnee epee. cin son has been rejected by the Authority on the following grounds: S SE RSE SAE BS eeas be wa ewes reece mst eras eee ee meee REO eas emer ee asses Director-General OFFICIAL STAMP 110 Statutory Instruments 28th March, 2025 Form V (Regulation 4 (2)) THE NATIONAL PENSION SCHEME AUTHORITY The National Pension Scheme Act (Laws, Volume 15, Cap 256) The National Pension Scheme (Penalty Waiver) Regulations, 2025 NOTICE OF INTENTION TO REVOKE PENALTY WAIVER (1)Here insert name and address of the applicant (2) Here insert thereference No. of the application EO) UY occocoseseurereccessouvenersereageserersaverveecwenwerecenreneinnnanwanceamannnenens (2) eee merch women reese arte eto en ramen earns eee eee EEE SS ESET SERRE E PERE R EERE EET RETO E REEe @) OTRO EET RRR ER ER REE EERE EEE EE OER TEER ERE ERE HE eee eee You are hereby notified that the NAPSA intends to revoke your Waiver Penalty on the following grounds: (a) eee neat enceeudenecceetssecesneees sbbedeneccenccncssecuenreseessenenetsransnanerecacaues (3) Here 0 () ee of application (c) TATRA NO CROs e Reon teow e een sa naar ee Tt eee a enemas tema e nee e EES THREES Eh EH es ene EO EE NEES Sac eeneee Accordingly, you are requested to show cause why your penalty waiver should not be revoked for the breaches set out in the above paragraphs within 2.2.0... 0.0.00. ..cccccccee eee. .... days of receiving this notice. Dated this sccenen;.. day of ........0.0.00.000.. 20.......00.0000. ieee Lee ee ee eee eee rere Director-General OFFICIAL STAMP 28th March, 2025 Statutory Instruments 111 Form VI (Regulation 4 (5)) NATIONAL PENSION SCHEME AUTHORITY The National Pension Scheme Act (Laws, Volume 15, Cap.256) The National Pension Scheme (Penalty Waiver) Regulations, 2025 NOTICE OF REVOCATION OF PENALTY WAIVER (i) Here insert Nome and 900 address of th appli At (2) Here WEEE reference No. of the application aeaity the application nmr aminn satoneretnd eves ARTA TO Ok ce wtssrsieseiese omen enremasceresmnivieioineue TTDTDTDLUSeLigenessegessssaesasacesaececsseaseaseaseasannnseseenesness case sence Dna caucccececunuon dus nacectcescuedeatanertscecesceeeuneeesestaranne You are hereby notified that your penalty waiver has the following ETRE THE CG) sesszesewceecepeveqpregeseumcencenenensnvecnsnnranenerounndd grounds: oer ‘ . (BD) crccesnneecesccsneenestenene ene ee eee ee nee EERE EERE EASE RE (C) cerecsseecseroreseneneennesensensseneenssensasacerensntes cee e ne Rate eee SESS R EET E ETERS ESTA ESE REO SOSH ESSETA ESSERE TESST sees seeretee (A) sesveceresceensrenceenessnntecnsnarenecessnessnconssunonnnssensnanansgnees Dated this ...........-- Day OF secccwnne nes DW iecseesrerwowe Director-General OFFICIAL STAMP LuSAKA 24th March, 2025 [mss.64/9/22] B. M. TAMBATAMBA, Minister of Labour ane So ini. ; cial ecurity