“The Revised Guidelines for Group Life Insurance Policy for Employees 2020, jointly issued by the National Insurance Commission and National Pension Commission, provides in paragraph 7.3 that where an employer failed to carry out a Group Life Insurance on behalf of the employees and death occurs in active service, such employer is liable to pay the 300 per cent of the gross emolument for Group Life Insurance Policy to the beneficiaries of the deceased employee in line with the provisions of the Pension Reform Act 2014.”