Mode of Submitting Contributions details
Contribution Schedules Based on Employer Information.
At the beginning of each month the Employer receives a computer generated Contribution Schedule form. This form will show the names, membership numbers, salaries and the contributions that must be made for each of the employees.
The information contained in the Contribution Schedule is based on the information provided by the employer, and is assumed to be up-to-date. If during the month from the last deduction, employees have been recruited or dismissed, or had their salaries increased or decreased, without the knowledge of the VNPF, the Contribution Schedule as sent by the Fund will not show these changes. It is, therefore, important that if the employer has employed a new employee since the previous month's contribution, the employer must fill in the blank sheet attached to the Contribution Schedule with details about the new employee.
If the employer has made changes in an employee's status, the Contribution Schedule must be adjusted to include these changes by doing the following:
By making the changes (as stated above) in the Contribution Schedule, the total amount of the contributions will be affected. After making these adjustments, the employer will need to change the total amount of contributions to be paid on the Remittance Advice form. The employer must sign this form.
The employer should retain a photocopy of the completed Contribution Schedule, and of the Remittance Advice Form (if used), and return the originals with the contribution payment to the Vanuatu National Provident Fund.
If, for some reason, the employer does not receive a Contribution Schedule by the middle of the month of which the contributions are due, the employer should contact the Fund immediately for a copy. Not receiving a Contribution Schedule does not absolve the employer from the liability of paying the contributions on time.
Submit Contribution schedule in another method
The Board may authorize an employer to supply the information provided on a Contribution Schedule by an alternative method approved by the Board including the use of automatic data transmission by magnetic tapes or diskettes or other means. The employer should first discuss this with the Fund.
Employer Not Liable For Contributions
If the employer is not liable to pay any contributions to the Fund for a particular month(s), that employer should return the Contribution Schedule and the contribution advice to the VNPF stating why the contributions for that particular month(s) should not be paid. The employer should also state when the next contribution is expected for payment. This would apply to: (a) an employer who is operating on a seasonal basis, and (b) an employer who is no longer in business.
Cessation of Liability
Where the employer is no longer in the position to become liable to make payments of contributions, either because he or she is no longer in business, or there will be no employees, the employer must certify in writing:
"I certify that I have paid all contributions for which I am liable under the Vanuatu National Provident Fund Act in respect of persons employed by me and have discharged all liabilities which I have incurred under the Act as an employer."
If the employer does not give a declaration that the business is no longer in operation, the Fund will continue to issue monthly Contribution Schedules to the employer.
Bankruptcy is not an excuse for non-payment of the contributions deducted from the salaries of employees. If the employer is bankrupt or under liquidation, and has failed to pay any contributions, the Trustee or the liquidator must pay these contributions as a priority to preferred claims.
A Trustee or liquidator managing a bankruptcy or liquidation cannot distribute any assets until a document has been obtained from the General Manager of the VNPF that all contributions are paid. If a distribution of an asset is made by a Trustee without the written consent from the General Manager of the Fund, then that person will be personally liable for any unpaid contributions together with any surcharge payable.
- If the salary of an employee has been increased or decreased, the employer must write in the correct figure in the 'New Salary', and 'New Contributions' columns provided on the Contribution Schedule.
- If the employee has left, the employer must enter the date when the employee left on the 'Date Employment Ended' column provided in the Contribution Schedule.
- In the case of a new employee, the designation of the employee must be entered.