---
name: vu-payroll-social
description: "Source-cited draft: payroll & social contributions for Vanuatu (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/vu-payroll-social"
  jurisdiction: "VU"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Vanuatu Payroll & Social Contributions

## VNPF social-security contributions and payroll

Vanuatu has no PAYE income tax withholding because there is no personal income tax. The principal payroll obligation is the compulsory contribution to the Vanuatu National Provident Fund (VNPF), a retirement savings scheme funded jointly by employer and employee. Note a legislated rate increase takes effect from January 2026.

- **Payroll income-tax withholding (PAYE)** — None — there is no personal income tax, so no PAYE withholding from wages  _(Vanuatu tax legislation (https://www.globalcitizensolutions.com/vanuatu-taxes/))_
- **VNPF total contribution rate (2025)** — 8 % (of the employee's gross remuneration; applies up to the December 2025 contribution (payable January 2026))  _(National Provident Fund Act (https://www.vnpf.com.vu/employers.html))_
- **VNPF employer contribution (2025)** — 4 % (of the employee's gross remuneration)  _(National Provident Fund Act (https://www.vnpf.com.vu/employers.html))_
- **VNPF employee contribution (2025)** — 4 % (of the employee's gross remuneration)  _(National Provident Fund Act (https://www.vnpf.com.vu/employers.html))_
- **VNPF total contribution rate (from 2026)** — 12 % (of gross remuneration, effective 1 January 2026 (first applies to the January 2026 contribution payable February 2026))  _(National Provident Fund (Amendment) Act 2025 (https://www.dailypost.vu/news/new-vnpf-contribute-rate-effective-soon/article_8c91a19e-005e-5cc7-ba35-a6b0f32ea789.html))_
- **VNPF employer contribution (from 2026)** — 6 % (of gross remuneration)  _(National Provident Fund (Amendment) Act 2025 (https://www.dailypost.vu/news/new-vnpf-contribute-rate-effective-soon/article_8c91a19e-005e-5cc7-ba35-a6b0f32ea789.html))_
- **VNPF employee contribution (from 2026)** — 6 % (of gross remuneration)  _(National Provident Fund (Amendment) Act 2025 (https://www.dailypost.vu/news/new-vnpf-contribute-rate-effective-soon/article_8c91a19e-005e-5cc7-ba35-a6b0f32ea789.html))_
- **VNPF contribution base** — Employee's gross monthly remuneration (approx — confirm any minimum/maximum earnings limits)  _(National Provident Fund Act (https://www.vnpf.com.vu/employers.html))_
- **VNPF remittance deadline** — Monthly contributions are payable to the VNPF in the month following the contribution month (approx — confirm exact day of month)  _(National Provident Fund Act (https://www.vnpf.com.vu/employers.html))_
- **Employer registration obligation** — Employers must register with the VNPF and remit contributions for eligible employees  _(National Provident Fund Act (https://employmentvanuatu.gov.vu/index.php/resources-2/employer-guideline/vnpf-employers-and-their-responsibilities))_

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> **General reference only.** This document does not constitute tax, legal, or
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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `vu-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/vu-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.