Source-cited draft: payroll & social contributions for Vanuatu (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Payroll income-tax withholding (PAYE)
None — there is no personal income tax, so no PAYE withholding from wagesVanuatu tax legislation (https://www.globalcitizensolutions.com/vanuatu-taxes/)
VNPF total contribution rate (2025)
8National Provident Fund Act (https://www.vnpf.com.vu/employers.html)
VNPF employer contribution (2025)
4National Provident Fund Act (https://www.vnpf.com.vu/employers.html)
VNPF employee contribution (2025)
4National Provident Fund Act (https://www.vnpf.com.vu/employers.html)
VNPF total contribution rate (from 2026)
12National 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)
6National 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)
6National Provident Fund (Amendment) Act 2025 (https://www.dailypost.vu/news/new-vnpf-contribute-rate-effective-soon/article_8c91a19e-005e-5cc7-ba35-a6b0f32ea789.html)
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.
Other Vanuatu computations in the OpenAccountants Tax Library.
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 employeesNational Provident Fund Act (https://employmentvanuatu.gov.vu/index.php/resources-2/employer-guideline/vnpf-employers-and-their-responsibilities)
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