A: It provides for a waiver of all penalties and interest due and applicable in respect of any contribution outstanding as at 30th June 2022
by an employer, where the contribution is paid during the period 1st July 2022 to 31st December 2022.
ii. Increases the penalty for provision of false information.
iii. Increases the statutory limitation for commencement of summary proceedings and related matter.
iv. Allows the Minister of Finance to, by Order, prescribe a later date beyond December 31, 2022, for the payment of contributions and the waiver of
associated penalty and interest.