It is not a criminal offence for a company to not pay over its own contributions. That’s because, make no mistake, these employers are guilty of a criminal offence under Section 13A of the Pension Funds Act, which prescribes how contributions and other benefits should be paid to a retirement fund. ALSO READ: Financial distress no excuse for not paying over pension fund contributionsIn total, 5 830 employers were guilty of contravening the Act. The numbers of non-compliant companies have swelled, following the inclusion of the Auto Workers Provident Fund and the Motor Industry Provident Fund. NOW READ: Thousands denied pensions as employers fail to pay