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 

________________

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