Section 76 of the Labour Act in Nigeria. Returns

(1) The Minister may require returns and statistics, whether periodical or otherwise, to be furnished by employers as to the number of persons employed by them in any particular class of employment and as to the rates of remuneration and other conditions in that or any other class of employment.

(2) Any employer who fails to furnish any returns or statistics which he is required to furnish under subsection (1) of this section shall be guilty of an offence and on conviction shall be liable to a fine not exceeding N200.

Section 76 of the Labour Act in Nigeria

Act structure