Employer Guide
Who is an Employer?
An employer is a person who enters into a contract of employment with another person to perform:
✔ Services in any field that include professional and clerical;
✔ Manual labour;
✔ Domestic duties which include gardening, baby sitting etc;
✔ Fishing on a family or commercial fishing boat;
✔ Driving commercial vehicle, include buses and taxis;
✔ Wharf age and farming gang-workers;
✔ Sales Agent or Representative of an off-island business;
✔ Any other type of services.
Registration
Every employer must be registered with SNPF. An Employer number will be issued and noted for the purposes of recording schedule and payment of contributions. Registration is free of charge and every employer must provide:
✔ Copy of current business license;
✔ Copy of any certificate of incorporation;
✔ Register of current employees and their wages.
EMPLOYERS MUST REGISTER NOW AT THE SNPF – FREE OF CHARGE.
Duties & Responsibilities of Employers
Every Employer must keep the following records pursuant to Section 19,22, 50,51 & 52 of the SNPF Act.
Employees Information:
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Keep a register of all employees which record their names, birth dates, commencement date of employment, NPF number and their wages;
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Must not employ a person who is not registered with the Fund. They must register first at NPF.
Employees Contribution
It is the Employers responsibility to:
1. Deduct your employee’s portion of 10% from their gross wages (which include overtime, allowance, bonus and any compensation (monetary value) receivable in relation to employment).
2. Ensure to remit a payment of 20% - the employee’s 10% plus your (employer’s) matching portion of 10% - to NPF. Contribution payments are due on the 7th day after every month end (e.g. contributions for August are due by 7th September). Failure to pay contributions 21 days after month end will attract a penalty surcharge of 2% per month.
3. Where the member wishes to pay more than their minimum portion of 10%, the employer must inform NPF in writing of this and then deduct and pay that extra amount, together with the normal 20%, to NPF.
4. Where an employer is paying less than the required minimum wage (currently $3.00 per hour), the employer must not deduct a 10% portion from the employee’s wages; instead, the employer must pay the full 20% themselves.
5. Complete a monthly schedule which should include the employees’ names, NPF numbers and 20% or more contributions per pay period within that month, to be submitted together with the 20% payment.
6. Inform SNPF immediately in the event of a sale of the business, transfer of ownership, ceased operation for a period of time or close down of business and to enclose the last monthly contributions payment and schedule.
Offence & Penalties
It is an offence under the NPF Act if an Employer:
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Fails to register as an employer;
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Knowingly makes any false statement or furnish or produce any false documents;
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Fails to pay contribution and return schedules on the due date;
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Fails to retain the duplicate copy of any schedule return to the Fund;
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Fails to pay within 14 days after the date of demand any surcharge and member due interest;
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Fails to deliver to any of his/her employee any document that is required to be delivered under this Act.
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Employs or continues to employ any person who is not registered with the Fund as an employee.
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Fails to assist and provide information or documents or answer any questions of an inspector or matters related to members’ contributions.
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Obstruct an Inspectorate Officer of the Fund in the discharge of his/her duties and functions.
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To deduct from the employee wages the sum greater than the permitted amount without agreement.