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06 Our Performance 01 CFO’s Financial Review
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The future of the Finance function: A shared journey to inclusive sustainable wellbeing

finance aid

The Finance Function is evolving from traditional stewardship into a strategic partner that helps shape the Fund’s long-term success. As the operating environment becomes increasingly complex and data-driven, Finance will remain a guardian of financial integrity while providing trusted advice to management and the wider Fund.

By turning data into insight, insight into action and action into sustainable value, Finance will contribute meaningfully to the Fund’s shared journey towards inclusive sustainable wellbeing.

Our transformation agenda is anchored on four strategic pillars:

01

Digital finance and intelligent automation

We are building an integrated digital finance ecosystem that reduces manual effort, accelerates service delivery, and improves the quality and accuracy of financial information. ERP integration, workflow automation, automated reconciliation, and straight-through processing will streamline routine activities and enable our people to focus more on analysis, advisory support, and value creation.

02

Data-driven decision support

Finance will increasingly use advanced analytics, predictive forecasting, scenario modelling, and timely reporting to support forward-looking decision-making across the Fund. This will strengthen financial planning, investment decisions, risk management, and resource allocation while helping the Fund anticipate emerging opportunities and risks.

03

Strategic business partnership

Finance will play an increasingly active role in business planning, investment structuring, product development, and other strategic initiatives. Rather than operating solely as a gatekeeper, Finance will work collaboratively with operating and investment functions to create value, optimise resources, manage risk, and support the achievement of organisational objectives.

The integration of business advisory into the Finance mandate, including participation in financial literacy initiatives and external partnerships, is broadening the team's strategic perspective and strengthening its contribution across the Fund.

04

Future-ready talent and capability

Realising this vision requires continued investment in our people. Finance will strengthen capabilities in data analytics, artificial intelligence, process automation, business partnering, stakeholder engagement, valuation, and strategic advisory. These capabilities will support a multi-skilled, resilient, and adaptable workforce while maintaining high standards of professional and ethical excellence.

Our Finance aspiration

Together, these pillars position Finance as a trusted, institution-wide strategic partner, characterised by high trust, low friction, operational excellence and measurable value creation. By combining modern technology, reliable data, streamlined processes and empowered talent, Finance will continue to enable Vision 2035 and contribute to sustainable wellbeing for current and future generations.

Our approach to tax

Protecting members' savings is our foremost fiduciary responsibility, and as such our tax strategy is guided by a commitment to responsible tax practices. The Fund’s tax strategy is aligned with the broader organisation compliance and risk management objectives, recognising that effective tax governance safeguards the Fund’s reputation and protects members interests.

The Fund is keen to build a culture of tax awareness as well as keep staff abreast with the latest trends and best practices in Tax. As such, staff sensitisation and awareness sessions are undertaken to improve staff understanding of key areas of taxation, including Pay As You Earn (PAYE), Withholding Tax (WHT), and Value Added Tax (VAT).

Tax governance, control and risk management

The Fund maintains a structured tax governance and control framework to identify, assess, and manage tax risks in a timely manner. Monthly reconciliations are carried out across all our major tax obligations to ensure that potential instances of non-compliance are identified and addressed immediately.

To reinforce this framework, the Fund set internal performance timelines for filing tax returns and settlement of tax liabilities. Monthly tax returns are filed by the 10th day of the following month, and tax payments are made before their respective statutory due dates.

As part of the annual external audits, tax compliance and assurance checks are undertaken to assess the Fund’s overall tax compliance position and provide formal recommendations for improvement.

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NSSF Integrated Report 2026

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Report Overview

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Our Business

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Our Strategy

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Our Governance

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Our Sustainability

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Our Performance

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