Paying Contributions
There are several ways that employers and Voluntary Members can pay contributions, including:
Once you have made payment, please ensure you receive a receipt as proof of payment. Members can check their VNPF account transactions by logging into the Members Kiosk, and employers can check their contribution payment transactions by logging into the Employers Portal.
- In person at any VNPF branch by cash or cheque
- At any VNPF Mobile Services bus
- Direct bank transfer
- Mobile payment - Digicel MyCash, Vodafone M-Vatu or Vanuatu Post KwikCash
Once you have made payment, please ensure you receive a receipt as proof of payment. Members can check their VNPF account transactions by logging into the Members Kiosk, and employers can check their contribution payment transactions by logging into the Employers Portal.
Enforcement
VNPF inspection officers conduct routine checks at business premises to ensure employer compliance. Our officers have the right and duty to:
If an employer is found to have committed any of the below offences as described in the VNPF Act, there are certain procedures that we will follow depending on the circumstances of the offence:
If you do not pay your employees' monthly contributions before the last day of the following month, you will be liable to pay a surcharge of 5% of the contribution amount due for every month that you are late, payable within 21 days of the surcharge notice.
If the employer fails to deduct the 4% when paying the contributions for the employees, that deduction cannot be collected at a later date - the deduction is lost and the employer is liable to pay for the entire 4% contribution of the employee as well as the employer's own contributions.
All contributions and surcharges payable to the Fund are recoverable as civil debt. Proceedings for the recovery as a civil debt of any contribution may be brought at any time within 6 years from the date when the contribution becomes due.
Failure to comply with an order to pay outstanding contributions and any surcharges may result in court proceedings, and if found guilty, employers may be liable for a penalty of up to VT 100, 000 or to a prison term not exceeding 6 months, or a combination of both. An employer who deducts from the salary of an employee a sum greater than that permitted to be deducted as a contribution, or having made the deduction and then fails to pay to the Fund, and is found guilty, can be fined up to VT 200,000 or to a term in prison not exceeding 1 year, or a combination of both.
In any criminal or civil proceedings, a copy of any entry in the records of the Fund duly certified under the hand of the General Manager shall be prima facie evidence of such entry having been made and of the truth of the content thereof.
A certificate under the hand of the General Manager that there is no entry shall be prima facie evidence that no entry has been made.
- Enter any place/premises where persons are believed to be engaged as employees.
- Examine and ascertain whether the provisions of the VNPF Act or orders or regulations made are or have been complied with in the premises or place.
- Require the production of any document that an employer is required to keep under the provisions of the VNPF Act, it's orders and regulations.These documents would relate to regulations concerning employment, labor or employees. In addition, the inspector may request further documents to determine whether the provisions of the VNPF Act, orders or regulations made are being or have been complied with.
- Request a copy or extract from a document(s). This request would be in the form of a notice in writing sent by registered post to the employer's address. A date and time would be specified as to when the document(s) would be required by the inspector.
- Question persons when there is reason to believe that information useful to the inquiry can be provided. If the person questioned is required to attend a hearing, he or she will be notified in writing where and when this will take place. This would be done under the VNPF Act or any order or regulation.
If an employer is found to have committed any of the below offences as described in the VNPF Act, there are certain procedures that we will follow depending on the circumstances of the offence:
- Knowingly makes a false statement.
- Furnishes or causes, or knowingly allows to be produced or furnished, any document which he knows to be false in substance.
- Fails to apply for registration within the prescribed time frame.
- Fails to pay to the Fund in any month any amount, which he/she is liable for in respect to any Employee.
- Obstructs any member, officer, employee, agent, adviser, or consultant of the Fund in the discharge of their duties and functions.
- Fails to pay any contribution or surcharges (penalties) within the prescribed period.
If you do not pay your employees' monthly contributions before the last day of the following month, you will be liable to pay a surcharge of 5% of the contribution amount due for every month that you are late, payable within 21 days of the surcharge notice.
If the employer fails to deduct the 4% when paying the contributions for the employees, that deduction cannot be collected at a later date - the deduction is lost and the employer is liable to pay for the entire 4% contribution of the employee as well as the employer's own contributions.
All contributions and surcharges payable to the Fund are recoverable as civil debt. Proceedings for the recovery as a civil debt of any contribution may be brought at any time within 6 years from the date when the contribution becomes due.
Failure to comply with an order to pay outstanding contributions and any surcharges may result in court proceedings, and if found guilty, employers may be liable for a penalty of up to VT 100, 000 or to a prison term not exceeding 6 months, or a combination of both. An employer who deducts from the salary of an employee a sum greater than that permitted to be deducted as a contribution, or having made the deduction and then fails to pay to the Fund, and is found guilty, can be fined up to VT 200,000 or to a term in prison not exceeding 1 year, or a combination of both.
In any criminal or civil proceedings, a copy of any entry in the records of the Fund duly certified under the hand of the General Manager shall be prima facie evidence of such entry having been made and of the truth of the content thereof.
A certificate under the hand of the General Manager that there is no entry shall be prima facie evidence that no entry has been made.
- Knowingly makes a false statement.
- Furnishes or causes, or knowingly allows to be produced or furnished, any document which he knows to be false in substance.
- Fails to apply for registration within the prescribed time frame.
- Fails to pay to the Fund in any month any amount, which he/she is liable for in respect to any Employee.
- Obstructs any member, officer, employee, agent, adviser, or consultant of the Fund in the discharge of their duties and functions.
- Fails to pay any contribution or surcharges (penalties) within the prescribed period.