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Provident Fund Act - Provident Fund (Exceptions) Regulations

LAWS OF TUVALU
2008 Revised Edition

PROVIDENT FUND (EXCEPTIONS) REGULATIONS

CAP. 32.08.5

Arrangement of Regulations

Regulation

1 Citation and Interpretation
2 Persons excepted from Liability
3 Application to Tuvaluans
4 Further provisions for exceptions on the grounds of low income

Supporting Documents
ENDNOTES

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PROVIDENT FUND (EXCEPTIONS) REGULATIONS MADE UNDER SECTION 13 OF THE PROVIDENT FUND ACT¹

1 Citation and Interpretation

(1) These Regulations may be cited as the Provident Fund (Exceptions) Regulations.

(2) In these Regulations, unless the context otherwise requires —

"domestic servant" means a person employed in a private dwelling house only to perform domestic duties in that house for the occupant thereof;

"domicile" means the country where a person has a fixed and permanent home, not for a mere special and temporary purpose.

2 Persons excepted from Liability²

Notwithstanding anything in this Act a person shall, subject to the following Regulations, be excepted from liability for contributions on any earnings paid or received in respect of a period —

(a) before he attains school leaving age;

• (b) of employment as a domestic servant;

• (c) of employment under any aid, volunteer or other similar scheme;

• (d) in which his normal monthly earnings amount to less than $20.00;

• (e) of employment where the employee is a non-citizen, domiciled outside Tuvalu and residing in Tuvalu solely or principally for the purpose of that employment or the employment of a spouse;

• (f) after reaching the age of 65; or
  

(g) after reaching the age of 50, having been entitled to benefit from the fund on three previous occasions.

3 Application to Tuvaluans

Regulation 2(c) shall not apply to any citizen of Tuvalu.

4 Further provisions for exceptions on the grounds of low income

(1) For the purposes of Regulation 2(d) —

• (a) a person whose employment commences after the appointed day shall be deemed to have normal monthly earnings amounting to less than $2000 if, during the first 3 months of that employment his earnings amount to less than $20.00 a month; and

• (b) a person whose employment commenced before the appointed day shall be deemed to have normal monthly earnings amounting to less than $20.00 if, during half that period or more, his earnings amounted to less than $20.00 a month

(2) A person liable to pay contributions by virtue of sub-regulation (1) shall be eligible to claim a refund of contributions if in any financial year his earnings from the employment in question amount to less than $20.00 in six or more months.

ENDNOTES
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¹ LN 17/1985, 18/1984 Amended by LN 10/1999
² Amended by LN 10/1999