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    <title>Employer to furnish particulars of ownership</title>
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    <description>Employer in relation to an establishment covered by the Code and the Employees&#039; Pension Scheme, 2026 must furnish to the Commissioner particulars of ownership and control. The disclosure must include all branches and departments, and the names and details of owners, occupiers, directors, partners, managers, and any other persons having the ultimate control over the affairs of the establishment. The provision establishes a compliance obligation for disclosure of the establishment&#039;s full management structure.</description>
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