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NSSF Contributions: What the Court of Appeal’s Ruling Means for Employers – Updated Position

Background The validity of the National Social Security Fund Act No. 45 of 2013 (“2013 NSSF Act”) has been the subject of protracted litigation. The key developments are summarized below. In September 2022, the Employment and Labor Relations Court (ELRC) declared the 2013 NSSF Act unconstitutional on several grounds, including that the Bill was not...

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