Employers required to do more than

register and remit contributions

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Most employers know that they are required to register their businesses and employees with the
National Social Security Authority. However, there are other requirements in relation to NSSA that
some may be less aware of.
For example employers are required to notify NSSA of changes in their details and their employees
employment status. They are also required to keep records with relevant information on each
employee that they may have to produce on demand to NSSA inspectors.
There are also forms to complete and return each year in respect of both the pension scheme and the
Workers Compensation Insurance Fund.
Some employers may be uncertain what obligations they have, if any, in relation to casual employees
and NSSA contributions.
Employers are required to register with NSSA within 30 days of becoming an employer by completing
and submitting to NSSA registration form P2. They are also expected to ensure each employee
completes employee registration form P3. Both forms can be obtained from any NSSA office.
These registration forms are used to register the employer and employee for both the Pension and
Other Benefits scheme and the Accident Prevention and Workers Compensation Insurance Fund
(WCIF) scheme.
After processing the employer registration form, NSSA notifies the employer of its social security
registration number (SSR number) and employer industry code (EC). The employee is allocated a
social security number, which remains the employees social security number for life.
If an employer has subsidiary businesses within the same industry, the different businesses are
normally included in the one registration with the one SSR number
If an employer has businesses in different types of industries, then they must be registered separately,
even if they are located in one area, in order to ensure an accurate insurance rating, since the WCIF
premium rate varies according to the industry sector based on risk analysis.
The employer must notify NSSA in writing of any changes in address, business name or designation
and closure of the business or branches. The employer must also notify NSSA in writing on ceasing to
be an employer, resuming being an employer, commencement of a business and the opening of a
new branch.
If the employer takes on an employee who is already a member of NSSAs social security schemes
and therefore already has a social security number, form P4c should be used to notify NSSA and
update the employees employment history.
The same P4c form should also be used to notify NSSA when an employee leaves the job or dies.
The employer is also expected to notify NSSA in writing if there are any changes to an employees
name, national identification number, addresses or beneficiary details. Proof of the changes, where
necessary, should accompany the notification.
Employers will be familiar with the P4a form. This is the remittance advice form that has to
accompany the monthly contributions to NSSA.
At the end of each year the employer is expected to complete the P16 form that is for reconciling

Pension and Other Benefits scheme payments made during the year and ensuring the accounts of
individual employees are credited correctly.
NSSA supplies the form with a list of employees, their social security numbers, the date of
commencing employment and, where applicable, cessation date. The employer is expected to fill in
the blanks on the form and return it. Should NSSA not send the employer the form, the employer is
still obliged to send in the annual return.
The employer is also required to complete and return a Workers Compensation Insurance Fund wage
declaration form. The form is normally posted to the employer by NSSA. Its purpose is to assess the
employers risk and come up with the rate the employer should use to pay premiums the following
year.
Employers are required to maintain a record in respect of every employee that must include the
employees social security number, national identity card number, name, date of birth and date of
commencement of employment, as well as the date and amount of each wage or salary payment, the
amount deducted from basic earnings in each contribution month and the employers contribution
each month.
In addition the employer must keep a summary record of the number of employees and total wage bill
each month.
When an employee or former employee or his or her surviving spouse or other dependant wishes to
claim a benefit under the Pensions and Other Benefits scheme, the employer is required to fill in
Sections D and E of the P9/10 claim form.
When an accident occurs at the workplace that causes serious injury to an employee resulting in the
employee being unable to work for one day or more, then the employer should report the accident to
NSSA by completing and submitting the WCIF 14 form within 14 days of the accident occurring.
The employer also has an obligation to comply with legislation designed to prevent or minimise the
likelihood of workplace accidents.
Employers should ensure that every employee, regardless of the employment period, even if it is only
a few hours, is covered by the Workers Compensation Insurance Fund. An accident can happen at
any time.
Employees contracted for periods of less than 18 days in a month do not contribute to the Pensions
and Other Benefits scheme.

NSSA encourages those eligible for benefits

to apply

ARE you receiving a retirement benefit from NSSA? That is the question a new billboard on
Borrowdale Road asks those travelling towards Harares city centre from Borrowdale,
Helensvale, Hatcliffe, Domboshawa and elsewhere.
The billboard is the first of a number of billboards NSSA plans to erect around the country to
encourage those who are eligible for benefits from NSSA to claim them. Apart from retirement
benefits, the billboard highlights Invalidity Benefit, Survivors Benefit, Employment Injury Benefit,
Funeral Grant and Occupational Safety and Health Services as among the benefits provided by
NSSA.
To qualify for retirement and invalidity benefit one must have been contributing to the Pension
and Other Benefits Scheme administered by NSSA. To qualify for Survivors Benefit one must be
a spouse, child or other dependant of a contributor to the scheme.
To qualify for Employment Injury Benefit one must have been seriously injured at work and
working in the formal sector, apart from government or domestic work. There are two social
security schemes administered by NSSA. There is the Pensions and Other Benefits Scheme
and the Accident Prevention and Workers Compensation Scheme.
Everyone in formal employment, other than domestic work, is required by law to contribute to the
Pensions and Other Benefits Scheme. The monthly contribution is currently seven percent of the
employees basic earnings for those earning up to $700 and seven percent of $700 for those
earning above $700, with the contribution split equally between the employee and his/her
employer. In other words, the employee contributes 3,5% and the employer contributes 3,5%.
Every employer, apart from the government, employers of domestic workers and informal sector
employers, is required by law to pay a Workers Compensation Insurance Fund premium, which
is a percentage of each employees basic earnings, with the percentage varying according to the
risk profile of the particular business sector.
That means that all those in formal employment, other than domestic work, or their dependants
should be entitled at some stage to a benefit under the Pensions and Other Benefits Scheme,
with the amount of benefit dependent on the contribution period and insurable income at the time
of eligibility. The only exception is if they have contributed to the scheme for less than 12 months,
in which case there is no benefit payable, but their contributions are refundable with interest.
Any formal sector employee, other than a government employee or domestic worker, who is
seriously injured at work is also eligible for employment injury benefits from the Workers
Compensation Insurance Fund. Retirement benefit should be claimed on retirement provided

one has reached the age of 60 or, in the case of agricultural workers and those employed in
some other arduous jobs, at the early retirement age of 55.
To qualify for early retirement benefit, one must have been working for at least seven of the
preceding 10 years in a job categorised as arduous, such as farming, heavy truck driving,
quarrying and some mining and forestry jobs.
The benefit should be claimed at age 65 by those still in employment at that age, who should
stop contributing to the pension scheme and can receive their benefit even though they are still
working. Contributions paid to the scheme after age 65 are not taken into account in considering
the contribution period. They are refundable.
The retirement benefit is a retirement pension for those who have contributed to the pension
scheme for at least 120 months. Those who have contributed for less than 120 months, but for at
least 12 months receive a lump sum grant.
Invalidity benefit is paid to contributors below the age of 60 who have contributed to the pension
scheme for at least six months and become permanently incapable of work due to physical or
mental ill health. The incapacity must be medically certifiable and believed to be permanent. The
benefit is an invalidity pension if the person has contributed to the pension scheme for at least 12
months. It is a grant if the contribution period is less than 12 months.
Survivors benefit is payable to the spouse and children of a pensioner or contributor who has
died. Whether it is a pension or a grant depends on the contribution period. It is a pension where
the contribution period was 10 years or more. If there is no spouse or children under the age of
18, or 25 if still in full time education, then the benefit can be claimed by another dependent
relative, such as a parent, provided that person is registered with NSSA as a dependant.
A funeral grant is also payable where a contributor or pensioner has died. Pensions should be
claimed within 12 months of becoming eligible. Pension applications lodged after this period will
still be considered but, if approved, only be payable from the date the claim is lodged.
Grants must be claimed within five years. Applications lodged later than this are normally
rejected. However, because many people did not realise they were eligible for a grant, late grant
applications are being accepted up until the end of 2014.
This includes resubmission of grant applications previously rejected because they were
submitted late. Benefits under the Workers Compensation Insurance Fund include the payment
of medical and rehabilitation costs and payments to compensate the injured employee for loss of

income. Normal monthly wages are guaranteed for 30 days and a percentage is guaranteed
thereafter.
Where the injury results in permanent disability, a pension is paid if the disability is more than 30
percent. Childrens allowances are included for children up to the age of 19. If the employee dies
as a result of the work accident or a work-related disease, the surviving spouse receives twothirds of the pension the deceased person would have been eligible for.
The children still receive their allowances. A funeral grant is also payable.
So, if you are entitled to a benefit from NSSA under either the Workers Compensation
Insurance Fund or the Pension and Other Benefits Scheme, make sure you apply for it at your
nearest NSSA office.