Section 30, The National Social Security and Insurance Trust Act, 2001

(1) When an employer fails to register his employees— (a) he commits an offence and shall be liable on summary conviction to a fine not exceeding Le5,000,000.00 or to imprisonment for a term not exceeding three months or to both; and (b) there shall be immediate registration of all the employees concerned. (2) Contributions for the period for which an employer fails to register his employee shall be paid as arrears together with interest and penalty in accordance with section 27. [Margin: Social Security clearance certificate.]