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Vanuatu Consolidated Legislation - 1988 |
Commencement: 13 October 1986 (Parts 1-4, 6, 7, 9-13)
10 August 1987 (Parts 5 and 8)
LAWS OF THE REPUBLIC OF VANUATU
REVISED EDITION 1988
CHAPTER 189
VANUATU NATIONAL PROVIDENT FUND
ARRANGEMENT OF SECTIONS
SECTION
PART I
Interpretation
PART II
Establishment, Composition, Powers and Functions of the Board
3. Composition of the Board
4. Chairman and Deputy Chairman
6. Secretary
7. Meetings of the Board
9. Other officers and employees
10. Liability of members, officers and employees
12. Unauthorised disclosure of information
13. Evidence of sealing of document and service of document, etc.
The Vanuatu National Provident Fund,
Financial Provisions, Rate of Interest, etc.
15. Board to be the trustee of the Fund
16. Moneys belonging to the Fund, how to be used or invested
17. Rate of interest payable by the Fund
19. Expenses
20. Accounts and audit
21. Annual report
PART IV
Registration of Employers and Employees
PART V
Contributions to the Fund
26. Payment of contributions
27. Unpaid contributions deemed to be paid in certain circumstances
29. Ministers of religion
PART VI
Allocation of Payments into the Fund
30. Contribution to be paid into the Fund and credited to members
PART VII
Approved Schemes
35. Non-citizens
36. Cessation of exempt employment
PART VIII
Withdrawal of Credit
38. Entitlement to withdrawal of credit
39. Withdrawal of credit after the age of 55 years
40. Authorisation of withdrawal
41. Withdrawal otherwise than on death
43. Nomination for payment
44. Procedure where there is no nominee or a minor nominee
PART IX
Protection of Sums Contributed and Withdrawn
46. Exemption for tax, etc.
47. Bankruptcy of employees
49. Secrecy
PART X
Offences, Penalties and Proceedings
52. Further powers of the court
53. Liability of officers of corporations
PART XI
Appointment and Powers of Inspectors and Officers of the Fund
58. Powers of inspectors
59. Powers of officers of the Board
PART XII
Special Powers of the Minister
60. Exemptions etc.
61. Special Death Benefit
62. Reciprocal agreements
PART XIII
Regulations
SCHEDULE-Exceptions
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VANUATU NATIONAL PROVIDENT FUND
To establish a National Provident Fund, to provide for contributions to and the payment of benefits out of the Fund, and for matters connected therewith and incidental thereto.
PART I
INTERPRETATION
INTERPRETATION
1. In this Act, unless the context otherwise requires -
"Board" means the Vanuatu National Provident Fund Board established under section 2(1);
"date of entitlement" means, in respect of any member of the Fund, the day on which the first of the events specified in section 38 occurs;
"employee" means any person, not being a person of any of the descriptions specified in the Schedule nor a person exempted by an Order made under section 60(a) nor under section 34 or 35 who -
(a) is employed in Vanuatu under a contract of service or apprenticeship, whether written or oral or whether expressed or implied; or
(b) being a citizen of Vanuatu, is employed in the manner specified in the last preceding paragraph outside Vanuatu by an employer having a place of business in Vanuatu; or
(c) being a citizen of Vanuatu, is employed under a contract of service entered into in Vanuatu as a master or member of the crew of any vessel, or as captain or member of the crew of any aircraft, the owners of which have a place of business in Vanuatu; or
(d) is declared by the Minister, in his discretion by Order published in the Gazette to be an employee for the purposes of this Act;
employer" means the body or person with whom the employee entered into a contract of service or apprenticeship and includes any body or person designated as the employer by an Order made by the Minister under section 60;
"existing scheme" means any provident fund or pension or superannuation scheme set up before the date of commencement of this Act for the benefit of employees;
"financial year" means the financial year of the Board which shall be 12 months ending on such day as the Minister shall specify in an Order published in the Gazette;
"Fund" means the Vanuatu National Provident Fund established under section 14;
"General Manager" means the General Manager appointed by the Board in accordance with section 8(1);
"member of the Fund" or "member" means any person to whose credit any amount is standing in the Fund;
"Minister" means the Minister for the time being responsible for administration of the Vanuatu National Provident Fund;
"minister of religion" means a person who is a member of a church or other religious body and who acts in the pastoral capacity administering to the spiritual needs of others under conditions which do not constitute a contract of service;
"nominee" means a person nominated by a member in accordance with section 43 to receive the whole or part of such member's credit in the event of the death of such member;
"outworker" means a person to whom articles or materials are given out to be made up, cleaned, washed, altered, ornamented, furnished or repaired or adapted for sale in his own home or on other premises not under the control and management of the person who gives out the articles or materials;
"remuneration" means the gross emoluments which are due in cash to an employee under the terms of his employment before any deductions whether in pursuance of any law requiring or permitting the making of any deduction or otherwise:
Provided that the following shall be deemed not to be remuneration for the purposes of this Act -
(a) the value of any remuneration which is paid in kind under the written approval given in accordance with section 16(2) of the Employment Act Cap. 160 and any amendment or re-enactment thereof;
(b) any payments made to an employee for reimbursement of sums necessarily expended by him on behalf of his employer for the purposes of his employment;
(c) any payments made to an employee in the form of a housing allowance;
(d) any payments made to an employee in the form of a severance payment in accordance with the provisions of the Employment Act Cap. 160 and any amendment or re-enactment thereof;
(e) any gratuity payments which are due to an employee under the terms of his employment;
"voluntary contributor" means a person who enters the Fund under the provisions of section 28.
ESTABLISHMENT, COMPOSITION, POWERS
AND FUNCTIONS OF THE BOARD
ESTABLISHMENT OF THE BOARD
(2) The Board shall have perpetual succession and a common seal and may sue and be sued in its corporate name.
COMPOSITION OF THE BOARD
3. (1) The Board shall consist of -
(a) six members appointed by the Minister and who shall be -
(i) two persons employed by the Government one of whom shall be a representative of the Ministry responsible for finance;
(ii) two representatives of employers not being persons employed by the Government or by the Board;
(iii) two representatives of employees not being persons employed by the Board; and
(b) the General Manager, ex-officio member.
(2) Subject to subsections (3) and (4) members of the Board other than the General Manager may be appointed for a term of 3 years or for such shorter period as the Minister may in his discretion in any case determine.
(3) If the Minister is satisfied that a member appointed under subsection (1)(a)-
(a) has been absent from 2 consecutive meetings of the Board without the written consent of the Chairman;
(b) has become insolvent;
(c) is incapacitated by physical or mental illness;
(d) has been convicted of a crime involving moral turpitude; or
(e) is otherwise unable or unfit to discharge the function of a member;
the Minister may by notice published in the Gazette declare the office of the member vacant.
(4) A member appointed by the Minister in accordance with subsection (1)(a) may resign by giving not less than 30 days notice in writing to the Minister.
CHAIRMAN AND DEPUTY CHAIRMAN
(2) The Chairman and Deputy Chairman shall each serve as such until their term as member expires and may be re-appointed.
(3) Where the Chairman is absent or otherwise unable or unfit to discharge his functions the Deputy Chairman shall have and exercise all the powers of the Chairman under this Act.
POWERS OF THE BOARD
(2) Without derogating from the generality of subsection (1) the Board may -
(a) acquire hold and dispose of real and personal property including houses and other accommodation for occupation by its officers, employees, agents and advisers;
(b) publish printed or audio visual matter for sale or otherwise;
(c) acquire copyright;
(d) charge fees for the services rendered by it;
(e) enter into agreements with any Government organisation or body or person for the better carrying out of the objects of this Act.
SECRETARY
(2) The Secretary or a person acting as such shall attend all meetings of the Board and prepare the minutes thereof.
(3) The Secretary shall keep in safe custody the seal and all documents of the Board; receive all process served on the Board and carry out such other duties as the Chairman of the Board or the General Manager shall direct.
MEETINGS OF THE BOARD
7. (1) The Board shall meet not less than 4 times in every 12 months.
(2) Subject to subsection (3) the Chairman or in his absence the Deputy Chairman shall convene the meetings at such times and places as he thinks fit.
(3) The first meeting of the Board shall be convened by the Minister.
(4) The quorum at meetings shall be the Chairman or in his absence the Deputy Chairman and four other members, of whom at least one shall be a member who is appointed under section 3(1)(a)(ii) and at least one shall be a member who is appointed under section 3(1)(a)(iii).
(5) The Chairman or in his absence the Deputy Chairman shall preside at every meeting of the Board.
(6) The proceedings at any meeting shall not be invalidated by any defect in the appointment of any member.
(7) Decisions of the Board shall be made by a majority vote of members present and voting. The chairman of the meeting shall have a casting vote.
(8) If a member has any pecuniary interest, direct or indirect in any contract or other matter relating to the Board, he shall as soon as practicable disclose to the Chairman the fact and nature of his interest.
(9) The Board may invite any person to participate in its meetings but they shall have no vote.
(10) Subject to this Act, the Board may make internal rules regulating its procedure.
(11) Any rules made in accordance with subsection (10) shall be issued under the hand of the Chairman.
GENERAL MANAGER OF THE BOARD
(2) The General Manager shall be the chief executive of the Board and of all its operations.
(3) The Board may delegate to the General Manager, with or without restrictions or conditions, such of its powers and functions as it may consider expedient for the day to day operation of the Board.
OTHER OFFICERS AND EMPLOYEES
LIABILITY OF MEMBERS, OFFICERS AND EMPLOYEES
TRAVELLING AND SUBSISTENCE ALLOWANCE FOR MEMBERS OF BOARD
UNAUTHORISED DISCLOSURE OF INFORMATION
EVIDENCE OF SEALING OF DOCUMENT AND SERVICE OF DOCUMENT, ETC.
(2) Service of any document on the General Manager or the Secretary to the Board shall be deemed to be service on the Board.
THE VANUATU NATIONAL PROVIDENT FUND,
FINANCIAL PROVISIONS, RATE OF INTEREST, ETC
THE VANUATU NATIONAL PROVIDENT FUND
BOARD TO BE THE TRUSTEE OF THE FUND
15. The Board shall be the trustee of the Fund.
MONEYS BELONGING TO THE FUND, HOW TO BE USED OR INVESTED
RATE OF INTEREST PAYABLE BY THE FUND
Provided that -
(a) no rate of interest exceeding 3 per cent per annum shall be so declared unless in the opinion of the Board the ability of the Fund to meet all payments required to be paid under this Act is not endangered by the declaration of such rate; and
(b) no rate of interest exceeding 3 per cent per annum shall be so declared if any sums advanced by the Government under section 18 have not been repaid.
GOVERNMENT TO MAKE ADVANCES TO THE BOARD
EXPENSES
(2) For the purposes of this section, such expenses shall include such expenditure as the Board shall consider reasonably necessary or desirable for the benefit or credit of the Fund.
ACCOUNTS AND AUDIT
(2) The accounts of the Fund shall be audited annually by the Auditor General, who may charge fees for services rendered in connection therewith.
ANNUAL REPORT
(2) The Minister shall cause a copy of the annual report, audited accounts and audit report to be laid before Parliament.
PART IV
REGISTRATION OF EMPLOYERS AND EMPLOYEES
REGISTRATION OF EMPLOYERS
REGISTRATION OF EMPLOYEES
MEMBERSHIP OF THE FUND
CONTRIBUTION TO THE FUND CALCULATION OF CONTRIBUTION
(2) No contribution shall be payable in respect of an employee in any month in which the total amount of the remuneration paid to that employee by any one employer is less than VT3,000.
(3) Notwithstanding the provisions of any other law or any agreement to the contrary, the employer shall deduct the employee's share of the contribution from the remuneration on which liability for the contribution arises at the time that such remuneration is paid and if he fails to make such deduction at that time the liability for the employee's share of the contribution shall pass to the employer who shall then be liable to pay the whole of the contribution due.
PAYMENT OF CONTRIBUTIONS
(2) Where the employer fails to pay some or all of the contributions due within the time specified in subsection (1) he shall be liable to a surcharge on the amount of the contributions not so paid at the rate of 2 per cent in respect of each month or part of the month after the due date for which the contributions remain unpaid:
Provided that -
(a) if the amount of surcharge so calculated is less than VT50 the surcharge payable shall be VT50; and
(b) the Board may in any case in which it thinks fit remit in whole or in part the payment of any surcharge due under the provisions of this subsection.
UNPAID CONTRIBUTIONS DEEMED TO BE PAID IN CERTAIN CIRCUMSTANCES
(a) that such failure was not due to the consent or connivance of the employee concerned; and
(b) that there is no prospect of recovering the amount unpaid within a reasonable time,
credit to the employee the amount of the contributions which should have been paid in respect of him and charge the amount so credited to the general revenues of the Fund:
Provided that nothing in this section shall prejudice the right of the Board to recover the amount of such contributions together with any surcharge due under section 26(2) from the employer, and any amount so recovered shall be credited to the general revenues of the Fund.
VOLUNTARY CONTRIBUTORS
(2) Voluntary contributions shall be treated for the purposes of section 30 as if they had been paid in respect of the month prior to that in which they are received by the Board and shall be dealt with under that section as if they were contributions paid in respect of an employee.
MINISTERS OF RELIGION
PART VI
ALLOCATION OF PAYMENTS INTO THE FUND
CONTRIBUTION TO BE PAID INTO THE FUND AND CREDITED TO MEMBERS
(2) The Board shall cause an account to be maintained for each member of the Fund into which shall be credited -
(a) the amount of the contributions paid by and in respect of him; and
(b) at the end of each financial year, interest at the rate declared by the Board under section 17 in respect of that financial year on the amount standing to his credit in the Fund at the commencement of that financial year:
Provided that, where it is certified in accordance with section 40 that any amount standing to the credit of a member may be withdrawn from the Fund, interest shall be included in that amount in respect of the amount standing to his credit at the beginning of the financial year in which the certificate authorising payment is given at the rate declared in respect of the previous year and, for each complete month of that financial year prior to the date of the certificate, at the monthly equivalent of that rate or, in the case of a withdrawal made in the first financial year of operation of the Fund, at the monthly equivalent of an annual rate of 3 per cent, notwithstanding that a different rate may be declared for the year in which the withdrawal is made.
BOARD TO NOTIFY MEMBERS OF TIME RESPECTIVE BALANCES IN ACCOUNT
REVENUE OTHER THAN CONTRIBUTIONS
GENERAL RESERVE ACCOUNT
(a) any income of the Fund remaining unappropriated at the end of any financial year; and
(b) any other moneys prescribed to be so credited by regulations made under this Act.
(2) The moneys in the General Reserve Account shall form part of the Fund and any interest arising from the investment thereof shall be credited to the general revenues of the Fund.
(3) The Board may, from time to time, authorise the expenditure of moneys held in the General Reserve Account for the furtherance of such social security measures as may be approved from time to time by the Minister.
PART VII
APPROVED SCHEMES
APPROVED SCHEMES
(2) An application under subsection (1) shall be made to the Board within 1 month of the date on which Part V of this Act comes into force and shall be supported by such evidence as to the purpose of the scheme, conditions of membership, financial status, benefits provided and method of management as the Board may require.
(3) No scheme shall be approved by the Board as an approved scheme unless-
(a) it is an existing scheme; and
(b) membership of such scheme is limited to employees of a specified employer or associated group of employers; and
(c) the Board is satisfied that the rules of such scheme shall secure to its members on the occurrence of any date of entitlement mentioned in section 38 of this Act benefit in the form of a lump sum or periodic payments which is at least equal in monetary value to the benefit the member would have been entitled to receive had he been a member of the Fund for the period during which he was exempted from the provisions of this Act by reason of his membership of the approved scheme.
(4) The authorities responsible for the management of an approved scheme shall submit a copy of the audited annual accounts to the Board for each year during which it is an approved scheme.
(5) (a) The Board shall review its approval granted in respect of an approved scheme whenever the benefits provided under this Act, including the rate of interest on members' accounts, are amended or improved or additional benefits are introduced and where it appears to the Board that the approved scheme no longer satisfies the condition set out in subsection (3)(c) it shall give notice to the authorities concerned of its intention to withdraw approval of the scheme unless, within 3 months of the date of such notice the benefits of the approved scheme are adjusted so as to satisfy such condition.
(b) The Board may, by giving 1 month's notice in writing to the authorities concerned of its intention to do so for reasons which shall be stated, withdraw approval in respect of an approved scheme where it appears to the satisfaction of the Board that it would be in the interests of the members of such scheme to do so because of the state of the finances of the scheme as revealed in the annual accounts or in the absence of such accounts or for other sufficient reason.
(c) The authorities responsible for the management of an approved scheme may, upon the resolution of the managing body of such scheme, request the Board to withdraw approval of the scheme from an agreed date.
(d) Where approval in respect of an approved scheme is withdrawn in accordance with the preceding provisions the Board shall take all practicable steps to secure the interests of the members concerned.
(6) (a) An employee who is a contributor, or in respect of whom contributions are paid, to an approved scheme and his employer shall be exempt from liability to pay contributions to the Fund under this Act in respect of any employment in respect of which contributions are paid to that scheme and where the employee is required to serve a probationary period not exceeding 3 months the exemption shall also apply to remuneration derived from that period.
(b) The exemption under this Part shall apply only to employment covered by the approved scheme and not to any other concurrent employment.
(7) Where an employee who is a member of an approved scheme leaves that scheme prior to attaining any date of entitlement mentioned in section 38 (except on death) the authorities concerned shall pay to the Board a sum equal to the amount of contributions which would have been payable into the Fund by and in respect of the employee, plus any interest which would have accrued to him in the Fund, had the employment not been exempt employment:
Provided that where the employee is entitled on leaving the approved scheme to a refund of contributions which he has himself paid into the scheme the authorities concerned may recover therefrom the amount which the employee would have been liable to contribute to the Fund and where the amount of the refund includes any contributions paid into the scheme by the employer, an amount not exceeding the value of those contributions or the amount which the employer would have been liable to contribute to the Fund, whichever is the less.
(8) Where an employer -
(a) is liable to make contributions under this Act in respect of any employee; and
(b) is by himself or in association with others operating an existing scheme to provide benefits comparable to the benefits provided by this Act for such employee or employees,
he, or, as the case may be, the person operating that scheme may, by virtue of this subsection and whether or not the rules of the existing scheme allow, amend the existing scheme to take into account contributions made to the Fund and provide for a reduction of the contribution made to the existing scheme.
(9) Nothing in subsection (8) shall be construed so as to -
(a) authorise the amendment of an existing scheme in such a way that the benefits, excluding annual interest, to an employee under that scheme and this Act are reduced below those to which he would have been entitled if this Act had not been enacted; or
(b) require an employer to contribute to both the existing scheme and the Fund an amount in excess of that paid by the employer to the scheme for any comparable period before he became an employer liable to contribute to the Fund.
NON-CITIZENS
CESSATION OF EXEMPT EMPLOYMENT
(2) Any person to whom subsection (1) applies shall, unless he is already registered as a member of the Fund, be registered as such member within 1 month after he ceases to be employed in such exempted employment as aforesaid, and his former employer shall cause to be supplied to the Board such information as the Board may require for the purpose of securing such registration.
(3) The provisions of section 26(2) shall apply in relation to the late payment of any sum required to be paid under subsection (1) of this section as they apply in relation to the late payment of a contribution required to be paid under section 25.
PART VIII
WITHDRAWAL OF CREDIT
AMOUNT STANDING TO THE CREDIT OF MEMBER
ENTITLEMENT TO WITHDRAWAL OF CREDIT
(b) has died; or
(c) has become permanently physically or mentally incapable of engaging in employment of any kind; or
(d) is about to leave or has left Vanuatu with no intention of returning thereto, whichever event occurs first.
(2) Every application for withdrawal shall be supported by such evidence as may be prescribed and such further evidence as the Board in any particular case may reasonably require.
WITHDRAWAL OF CREDIT AFTER THE AGE OF 55 YEARS
AUTHORISATION OF WITHDRAWAL
WITHDRAWAL OTHERWISE THAN ON DEATH
WITHDRAWAL BY NOMINEE
NOMINATION FOR PAYMENT
(2) Where at the time of making a nomination a member has a family the nomination shall be in favour of a member or members of his family, and a nomination in favour of any other person shall be null and void.
(3) Where at the time of making a nomination a member has no family but subsequently acquires a family, his original nomination shall be deemed null and void and he shall immediately make a fresh nomination in favour of a member or members of his family.
(4) Where a nomination under this section is made in favour of a child who is a minor, the member may appoint a person of full age in his family to be guardian.
(5) A nomination under this section may be amended at any time by a member after giving written notice in the prescribed form.
(6) For the purposes of this section -
(a) "children" includes adopted children where the Board is satisfied that the adoption is in accordance with the custom of the member; and
(b) "family" means -
(i) in the case of a man-his wife (except where in accordance with any law or court order the wife is no longer entitled to maintenance), his children (whether married or unmarried), his dependent parents and his deceased son's widow and children; and
(ii) in the case of a woman-her husband and his dependent parents (except where the member by written notice to the Board excludes her husband from the family), her children (whether married or unmarried), her dependent parents and her deceased son's widow and children.
PROCEDURE WHERE THERE IS NO NOMINEE OR A MINOR NOMINEE
(2) Except where no person is appointed under section 43(4), if any person nominated, other than a widow, shall be under the age of 18 years at the time of payment of the amount payable out of the Fund, his portion of the amount payable shall be paid out in accordance with regulations prescribed by the Minister.
PART IX
PROTECTION OF SUMS CONTRIBUTED AND WITHDRAWN
MEMBERS CREDIT IS INALIENABLE
(2) All moneys paid out of the Fund on the death of any member of the Fund shall be deemed to be impressed with a trust in favour of the person nominated under section 43 by the deceased member or if no such person has been nominated the person or persons entitled thereto and shall be deemed not to form part of the deceased member's estate nor to be subject to his debts.
EXEMPTION FOR TAX, ETC.
BANKRUPTCY OF EMPLOYEES
BANKRUPTCY, LIQUIDATION, ETC. OF EMPLOYERS
(2) Any trustee in bankruptcy, liquidator, receiver, personal representative or other such person shall, before distributing any assets under his control, obtain from the General Manager a certificate to the effect that all contributions payable under section 26(l) by such person out of any estate under his control have been paid.
(3) If any distribution is made by any trustee in bankruptcy, liquidator, receiver, personal representative or other such person without first obtaining a certificate under subsection (2), then such person shall be personally liable for any unpaid contributions together with any surcharge payable under section 26(2).
SECRECY
Provided that nothing in this section shall prevent the Board or its officers, employees, agents, advisers or consultants from giving evidence relating to any such matter in any criminal proceedings.
PART X
OFFENCES, PENALTIES AND PROCEEDINGS
OFFENCES AND PENALTIES
(a) for any purpose connected with this Act -
(i) knowingly makes any false statement;
(ii) produces or furnishes or causes or knowingly allows to be produced or furnished any document which he knows to be false in a material particular;
(b) in respect of whom the provisions of either section 22 or section 23 apply fails to apply for registration;
(c) fails to pay to the Board in any month any amount which, under section 26(l), he is liable to pay in that month in respect of any employee;
(d) obstructs any member, officer, employee, agent, adviser or consultant of the Board in the discharge of his duties and functions as such;
(e) fails to pay to the Board within such period as may be prescribed any surcharge which he is liable to pay under section 26(2);
(f) being or ever having been a member, officer, employee, agent, adviser or consultant, of the Board directly or indirectly communicates or reveals to any person any matter relating to the business of the Board which shall have become known to him in his capacity as member, officer, employee, agent, adviser or consultant except as may be required for the due discharge of his duties as such member, officer, employee, agent, adviser or consultant or as may be permitted by the Board;
(g) procures any member, officer, employee, agent, adviser or consultant of the Board or any person who has ever been such member, officer, employee, agent, adviser or consultant to communicate or reveal any such matter as is set out in paragraph (f);
(h) fails to pay any contribution or surcharge which he is required to pay under section 48(3);
(i) fails to produce at the time specified, any document required to be produced by notice in writing under section 58(c),
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding VT100,000 or to a term of imprisonment not exceeding 6 months or to both such fine and imprisonment.
(2) Any person who deducts from the remuneration wages of an employee any sum greater than that permitted to be recovered under this Act or, having made any deduction, fails to pay to the Fund in the time required by section 26(l) the contribution in respect of which such deduction has been made, shall be guilty of an offence and liable on conviction to a fine not exceeding V7200,000 or to a term of imprisonment not exceeding 1 year, or to both such fine and imprisonment.
NOTICE OF UNPAID CONTRIBUTIONS
FURTHER POWERS OF THE COURT
LIABILITY OF OFFICERS OF CORPORATIONS
REPORT OF OFFENCES AND ATTORNEY GENERAL'S FIAT
(2) No prosecution for any offence against any of the provisions of this Act or orders or regulations made thereunder shall be commenced without the consent of the Attorney General.
EVIDENCE IN PROCEEDINGS
CIVIL PROCEEDINGS
(2) Proceedings for the recovery as a civil debt of any contribution may, notwithstanding anything in any other law to the contrary, be brought at any time within 6 years from the date when the contribution became due.
(3) In this section the word "contribution" shall be deemed to include any surcharge under section 26(2).
APPOINTMENT AND POWERS OF INSPECTORS
AND OFFICERS OF THE FUND
APPOINTMENT OF VISITORS
(2) Any inspector appointed in accordance with subsection (1) shall have and exercise all the powers, duties and functions set out in this Part.
(3) Any inspector appointed in accordance with subsection (1) shall on demand, produce such document of identification or such other evidence as may be reason- ably sufficient to show that he is an inspector so appointed for the purposes of this Act.
POWERS OF INSPECTORS
(a) enter any premises or place where persons are believed to be engaged as employees;
(b) make such examination and inquiry as may be necessary for ascertaining whether the provisions of this Act or orders or regulations made thereunder are being or have been complied with in any such premises or place;
(c) require the production of any document which an employer is required to keep under the provisions of this Act or orders or regulations made thereunder or of any law relating to employment, labour or employees or any other document which the inspector may reasonably require for the purpose of ascertaining whether the provisions of this Act or orders or regulations made thereunder are being or have been complied with and the inspector may make a copy or an extract from any such documents and, for this purpose, may by notice in writing sent by registered post to an employer's address, require such production at any place reasonably accessible to such employer on a date and at a time specified in such notice:
Provided that the date so specified shall not be less than 21 days from the date of service of such notice and the notice shall be deemed to have been served upon the employer when the notice would have been delivered or received in the ordinary course of post; and in proving such service it shall be sufficient to prove that the envelope containing the notice or other document was properly addressed and was posted;
(d) examine, either alone or in the presence of any other person, with respect to any matters under this Act or any order or any regulation made thereunder on which he may reasonably require information, every person whom he has reason to believe can give information respecting the subject matter of the inquiry, and require such person to be examined, and for the purposes of such examination may by notice in writing require any such person to attend at the time and place specified in such notice;
(e) exercise such other powers as may be necessary or expedient for carrying into effect the provisions of this Act.
POWERS OF OFFICERS OF THE BOARD
(a) examine, either alone or in the presence of any other person, with respect to any matters under this Act, or orders or regulations made thereunder on which he may reasonably require information, every person whom he has reason to believe can give information respecting the subject matter of the inquiry, and require every such person to be examined, and for the purposes of such examination may by notice in writing require any such person to attend at the time and place specified in such notice;
(b) require any person who makes any such statement to sign a declaration as to its truth.
PART XII
SPECIAL POWERS OF THE MINISTER
(a) exempt any person or class of persons from all or any of the provisions of this Act;
(b) declare that any person or class of persons not falling within the definition of "employee" shall be treated for all purposes of this Act as falling within that definition:
Provided that any such Order -
(i) so far as it relates to a class of person shall apply to all persons of that class; and
(ii) shall in all cases specify the person, body or authority to be treated as the 20 employer of the person or persons affected by the Order and liable for all the duties and responsibilities of an employer under this Act including the liability to pay contributions;
(c) provide for the payment, in addition to or in place of the payments provided under Part VIII of this Act, of other benefits for members, including the payment of annuities:
Provided that any such Order shall specify the method by which such benefits shall be financed and shall be made after an actuarial assessment of the ability of the Fund to provide such benefits without prejudice to the rights of members in general.
SPECIAL DEATH BENEFIT
(2) There shall be established an account which shall be known as the Special Death Benefit Account, out of which the benefit shall be paid and into which shall be paid annual sums deducted in such a manner, at such a rate and from such descriptions of members' accounts as may be prescribed.
(3) The amount of the benefit shall not exceed such sum as may be prescribed and shall be calculated according to such conditions as shall be prescribed which shall take into account the deceased member's period of membership of the Fund and the periods for which contributions have been paid to the Fund in respect of him.
(4) The moneys in the Special Death Benefit Account shall form part of the Fund and any interest arising from the investment thereof shall be placed to the general revenues of the Fund and any shortfall in the Account shall be made good out of the general revenues of the Fund.
(5) The Board shall, as soon as practicable after the end of each financial year, review the operation of the Special Death Benefit Account and shall recommend to the Minister, after obtaining such actuarial advice as may be deemed necessary, such variation in the maximum rate of the benefit and in the annual sum to be deducted from members' accounts as appears to be warranted by the state of the Account.
RECIPROCAL AGREEMENTS
(a) that any period during which a member of the fund in one country is required to contribute to the fund in the other country may, so far as it is relevant for benefit purposes, be treated as a period of contribution to the other fund; and
(b) for such transfer of credits between the funds of the 2 countries as may be appropriate in any case where a member is entitled to benefit from one fund whilst residing in the other country.
(2) Any reciprocal agreement made under subsection (1) shall be published in the Gazette and shall come into force on the date of such publication or on such later date as may be provided in the agreement.
PART XIII
REGULATIONS
REGULATIONS
(2) Without prejudice to the generality of subsection (1) the Minister may in such Order make regulations in respect of all or any of the following matters -
(a) to provide for the registration of employers and employees in anticipation of the coming into force of any of the provisions of this Act and subsequently;
(b) to provide for the manner of payment and collection of contributions and any matters incidental thereto;
(c) to provide for the disposal of amounts which are unclaimed, unpaid or otherwise remain in the Fund;
(d) to provide for -
(i) the return of contributions under the provisions of this Act, or any part of such contributions, paid in error;
(ii) the payment of contributions under the provisions of this Act, or of any part of such contributions, omitted to be paid in error;
(e) to provide for the keeping of books, accounts or records by employers;
(f) to provide for the appointment of medical boards for the purpose of determining title to withdrawal of credits under paragraph (c) of section 38(1) and for such other purposes as may be prescribed;
(g) to prescribe the procedure for the withdrawal of amounts from the Fund;
(h) to prescribe the procedure to be followed when any voluntary contribution is paid to the Fund;
(i) to prescribe the returns to be made by employers and the forms and registers to be used in carrying out the provisions of this Act;
(j) to prescribe the amount, frequency of payment and duration of any annuity payable in accordance with any Order made under the provisions of section 60.
(3) Any orders or regulations made under this section or made under any other provisions of this Act may provide that any failure to comply therewith or any contravention or breach thereof shall be punishable on conviction by such fine not exceeding VT50,000 or by such term of imprisonment not exceeding 6 months as may be specified in such orders or regulations, or by both such fine and imprisonment.
SCHEDULE
EXCEPTIONS
2. Any outworker.
Provided that where, in the case of an individual workman, the engagement exceeds 2 months, that person shall cease to be excepted from the commencement of the third month of the engagement.
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[Subsidiary]
SUBSIDIARY LEGISLATION
VANUATU NATIONAL PROVIDENT FUND
(REGISTRATION AND CONTRIBUTION) REGULATIONS
Order 5 of 1987
ARRANGEMENT OF REGULATIONS
REGULATION
PART I
PRELIMINARY
PART II
REGISTRATION OF EMPLOYERS AND EMPLOYEES
2. Application for registration of an employer
3. Undertaking consisting of more than one branch
4. Employer's registration number
6. Cessation of liability
7. Application for registration of an employee
8. Signature of employee required
9. Duty of employer to ensure compliance
10. Membership number and certificate of membership
12. Change of name
13. Nomination of beneficiaries
14. Defacement of certificate
15. Applicant to state date of birth on application
PART III
CALCULATION AND PAYMENT OF
CONTRIBUTIONS TO THE FUND
18. Surcharges
19. Contribution schedules
20. Receipts
21. Employer's records
23. Contributions not paid due to error
24. Over and under payments of contributions due to arithmetical error
PART IV
VOLUNTARY CONTRIBUTIONS
PART V
APPROVAL OF EXISTING SCHEMES
26. Approval of existing schemes
PART VI
FAILURE TO COMPLY WITH REGULATIONS
27. Failure to comply with regulations
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[Subsidiary]
SUBSIDIARY LEGISLATION
VANUATU NATIONAL PROVIDENT FUND
(REGISTRATION AND CONTRIBUTION) REGULATIONS
To provide regulations for the better carrying out of the provisions of the Vanuatu National Provident Fund Act Cap. 189.
PART I
PRELIMINARY
INTERPRETATION
1. In these regulations, unless the context otherwise requires:
"Act" means the Vanuatu National Provident Fund Act Cap. 189;
"Board" means the Vanuatu National Provident Fund Board established under section 2(1) of the Act;
"Fund" means the Vanuatu National Provident Fund established under section 14 of the Act.
PART II
REGISTRATION OF EMPLOYERS AND EMPLOYEES
APPLICATION FOR REGISTRATION OF AN EMPLOYER
(2) Every employer who first becomes an employer within the meaning of the Act after the date appointed for the commencement of Part V of the Act shall, within 7 days of becoming such an employer, apply to the Board for registration on the appropriate form supplied by the Board.
UNDERTAKING CONSISTING OF MORE THAN ONE BRANCH
EMPLOYER'S REGISTRATION NUMBER
CHANGE OF NAME, ADDRESS OR NATURE OF BUSINESS
CESSATION OF LIABILITY
APPLICATION FOR REGISTRATION OF AN EMPLOYEE
(2) Every person who first becomes an employee after the date appointed for the commencement of Part V of the Act shall apply to the Board within 14 days of becoming such an employee for registration as a member of the Fund on the form supplied by the Board.
SIGNATURE OF EMPLOYEE REQUIRED
(2) Where an employee who is unable to sign the form and supply an impression of his left thumb in accordance with sub-regulation (1), he may supply an impression of his right thumb or make such other identification as may be acceptable to the Board in the circumstances and the application form shall be annotated accordingly.
DUTY OF EMPLOYER TO ENSURE COMPLIANCE
MEMBERSHIP NUMBER AND CERTIFICATE OF MEMBERSHIP
(2) An employee who takes up employment with another employer shall present his certificate of membership to his new employer and that employer shall quote the number shown on the certificate in all his dealings with the Board in respect of that employee.
(3) Where an employee does not produce a certificate of registration the employer shall require him to complete an application for membership and shall send it to the Board with such information as to the employee's previous employment as may be relevant.
LOSS OF CERTIFICATE
CHANGE OF NAME
NOMINATION OF BENEFICIARIES
(2) A member who wishes to vary his nomination may do so on the appropriate form provided for that purpose by the Board.
(3) A member shall not nominate his employer as a beneficiary unless he is a member of the nominator's family.
(4) A nomination which appears to have been made under duress or undue influence or which has the effect of assigning part or all of the member's credit as a security or guarantee by whatever name called shall be invalid.
(5) A nominee shall not act as witness to the member's signature on the nomination form.
(6) A member shall not nominate more than four persons to share the credit and no share shall be less than one eighth of the total sum payable.
DEFACEMENT OF CERTIFICATE
APPLICANT TO STATE DATE OF BIRTH ON APPLICATION
(2) In the event that a person is unable to provide the information required in sub- regulation (1) the Board shall provide its own rules on the manner in which the entitlement of such an applicant to withdrawal of his credit from the Fund under section 38 of the Act shall be determined.
PART III
CALCULATION AND PAYMENT OF CONTRIBUTIONS TO THE FUND
DISREGARD OF FRACTIONS
MANNER OF PAYMENT
17. (1) All contributions payable to the Fund by an employer may be paid -
(a) by postal order, money order or cheque drawn on a bank in Vanuatu and delivered or sent by post to the office of the Board in Port Vila; or
(b) in cash, money order or cheque drawn in a bank in Vanuatu at the office of the Board in Port Vila; or
(c) in either manner at the office of an agent appointed by the Board and authorised by the Board to make such payments.
(2) All contributions payable to the Board by a voluntary contributor may be delivered or sent by post to the office of the Board in Port Vila and each payment of such contributions shall be accompanied by a statement showing the particulars of the contributor and the period covered by the payment.
SURCHARGES
CONTRIBUTION SCHEDULES
(2) Where the names and membership numbers of employees have been entered in advance by the Board on a schedule supplied by the Board the employer shall make such amendments to the schedule as are necessary by deleting the particulars of any employee who has left his employment and for whom all contributions due in respect of the employment has been paid and entering particulars of any employee not included on the schedule showing as appropriate the date of leaving or commencing employment.
(3) The employer shall certify the accuracy of the information given to the Board on a schedule and shall retain a copy of the schedule for his records.
(4) The Board may authorise an employer to supply the information provided for on a contribution schedule by an alternative method approved by the Board including the use of automatic data transmission by magnetic tape or other means.
RECEIPTS
EMPLOYER'S RECORDS
(b) membership number in the Fund;
(c) the date on which the employment commenced and ended; and
(d) the amount of each payment of remuneration, the date of each payment and either the amount of the contribution paid to the Board in respect of that remuneration or the amount deducted from it in respect of the employee's share of the contribution payable.
(2) The employer shall retain the records mentioned in sub-regulation (1) for a period of 10 years after the date on which the employment ended.
(3) The copy of the contribution schedule referred to in regulation 19 shall be retained by the employer for a period of 3 years unless it forms a record required to be kept under sub-regulation (1), in which case it shall be retained for the period specified in sub-regulation (2).
(4) If an employer ceases to carry on his business he shall notify the Board of the arrangements made to preserve the records referred to in sub-regulation (1) and, in the absence of any other arrangements, shall deposit them with the Board.
CONTRIBUTIONS PAID OR OMITTED TO BE PAID IN ERROR AND REFUND OF CONTRIBUTIONS PAID IN ERROR
(2) Application for the return of an amount paid in error shall be made on the form supplied by the Board within 2 years of the date of the payment.
(3) When the amount paid in error includes an amount deducted from the remuneration of an employee the amount so deducted shall be returned to the employee and shall not be included in the amount paid. to the employer unless the employee consents in writing and the employer undertakes to pay to the employee the amount of the repayment to which he is entitled.
(4) The Board may deduct from the employer's share of the repayment the amount of any other contributions due to the Board from the employer, whether in respect of the employee concerned or any other employee.
(5) The Board may deduct from the employee's share of the repayment the employee's share of any contributions which have not been paid due to erroneous belief that they were not payable but may not make any other deduction on account of unpaid contributions.
CONTRIBUTIONS NOT PAID DUE TO ERROR
(2) Where the failure to pay the contributions is shown to be due to misdirection by the Board as to liability the Board may waive the liability of the employer to pay the employee's share of the contributions and in such a case the employee may pay such share voluntarily.
(3) No contributions shall be recoverable under this regulation in respect of any period of more than 3 years prior to the date on which the error is detected.
OVER AND UNDER PAYMENTS OF CONTRIBUTIONS DUE TO ARITHMETICAL ERROR
(2) In exercising its authority under sub-regulation (1) the Board shall not be required to take any action where the amount of an overpayment does not exceed VT500 or where the amount of an underpayment does not exceed VT100 and any such over or under payment shall be credited or debited to the general revenue of the Fund.
PART IV
VOLUNTARY CONTRIBUTIONS
VOLUNTARY CONTRIBUTIONS
(2) An applicant shall state in his application the monthly rate of contribution he wishes to pay, which shall be not less than VT1,000 nor more than VT10,000 and the month from which he wishes to pay contributions, which shall not be earlier than the month in which the application is made.
(3) The applicant shall undertake to contribute regularly at the stipulated rate and the Board may reject any payment which is outside the monthly limits stated in sub-regulation (2) or which is received by the Board more than 2 months after the end of the financial year to which it applies.
PART V
APPROVAL OF EXISTING SCHEMES
APPROVAL OF EXISTING SCHEMES
(2) Approval shall be given in writing by the Board and may contain conditions to which approval is subject.
PART VI
FAILURE TO COMPLY WITH REGULATIONS
FAILURE TO COMPLY WITH REGULATIONS
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SUBSIDIARY LEGISLATION
VANUATU NATIONAL PROVIDENT FUND DECLARATION OF
EMPLOYEES (PRESIDENT AND MEMBERS OF PARLIAMENT)
Order 45 of 1987
To declare the President of the Republic of Vanuatu, Ministers of the Government and Members of Parliament to be treated for all purposes as employees for the purposes of the Vanuatu National Provident Fund Act.
THE PRESIDENT AND MEMBERS OF PARLIAMENT TO BE EMPLOYEES BY VIRTUE OF SECTION 60(b) OF THE ACT
(1) The President and the Members of Parliament shall be treated for all purposes of the Act as employees.
(2) The Government of the Republic of Vanuatu shall -
(a) be treated as the employer of the persons referred to in paragraph (1); and
(b) have the duties and responsibilities of an employer under the Act including the liability to pay contributions.
(3) For the purposes herein -
(a) "Act" means the Vanuatu National Provident Fund Act, Cap. 189;
(b) "Members of Parliament" includes Ministers of the Government;
(c) President" means the President of the Republic of Vanuatu.
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