Section 21, Pension Fund Regulatory and Development Authority Act, 2013 [S26-F7N]
As at 7 September 2026. In force from 22 October 2013.
21. Maintenance of records and furnishing of returns.—(1) Every employer shall maintain such records and registers relating to the employment of persons as may be prescribed and shall preserve them for a period of five years. (2) Every employer shall furnish to the Central Board a return in Form 2 within sixty days from the end of every financial year, and such other information as the Central Board may, by order in writing, require.
Defined terms in this text (1)
employer: Section 2, Pension Fund Regulatory and Development Authority Act, 2013 [S26EMJ] (In this Act, unless the context otherwise requires,—): "employer" in relation to an establishment which is a factory, means the owner or occupier of the factory, and in relation to any other establishment, the person who, or the authority which, has the ultimate control over the affairs of the establishment
employer: 18 more definitions.
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