Employers' Responsibilities

Compliance & Rectification

Learn more about how to Employers comply to the responsibilities towards contributing to the welfare of their Employees' retirement and rectify missed or refund additional payments. 

 Go to Employers' Responsibilities

Non-Compliance & Enforcement

It is an offence for Employer to:

  

Provide false documentation, statements and declaration.

  

Fail to pay any outstanding dues to TAP.


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Fail to comply with the Employee Trust Act, Supplemental Contributory Pension Trust Act and National Retirement Scheme Act.

  

Fail to pay TAP contributions on the due date.


Failure to Pay Contribution in time, 

Employer shall be liable to penalty :

(a) Prior to 15th July 2023- To pay for the dividend loss charge, late charges and services charges incurred.

(b) After 15th July 2023- To pay for dividend loss charge and service charges incurred.

Section 8(3) Employee Trust Act

Section 10(1) Employee Trust Act

Section 10(3) Supplemental Contributory Pension Trust Act

Section 12(1) Supplemental Contributory Pension Trust Act

Section 11(4) National Retirement Scheme Act

Section 43(1) National Retirement Scheme Act

Steps to make Penalty Payment



Login to e-Amanah


Click on Outstanding Penalty in the dashboard to display the penalty for any contribution month with an Unpaid status and view the amount due


Make the Penalty Payment via mobile/internet banking, CDM or CQM


Once payment is made, check Balance in e-Amanah, the proceed to click Submit to complete the submission of the penalty payment

Refund Contribution Payment

Employer can make refund application for:


Made an error in paying its contribution to Employees who are an existing Members.

Wrongly paid contribution to Employees who are not eligible for SPK Scheme and TAP/SCP scheme (non SPK/TAP/SCP Members).

Employees who are not eligible to be registered and contributed into the scheme are as follows:

  • Employee receiving Government Pension is not eligible for SCP scheme.

  • Employee who is a Green Identity Card Holder is not eligible for SPK, TAP and SCP scheme.

  • Employee below the age of 18 years old is not eligible for SCP Scheme.

  • Employee currently working under Government Pension Services.

  • Employee below the age of 16 years old is not eligible for TAP and SPK Schemes.

Any overpayment is reflected in Employer ‘Balance’ which is available at the bottom of Contribution Payment Listing page.

Employer can refer to e-Amanah Refund Application Guide available in e-Amanah.