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)
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)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Vanuatu computations in the OpenAccountants Tax Library.