Employers to submit form CS on the 14th instead of month end

Date: June 14 2012.

FNPF changes form CS submition dates.

Section 37 of the Fiji National Provident Fund (FNPF) Decree 2011 states that -

"(1)         No later than 14 days after the end of each month an employer must—

(a)         pay to the Board, for each person who was an employee of the employer for all or part of the month, the amount of contributions calculated in accordance with this section; and

(b)        give the Board a remittance statement complying with the requirements of the regulations in relation to those payments.


Penalty—50 penalty units.


(2)        Strict liability applies to subsection (1)."

We have been advised by FNPF that the new due date of 14th of each month has not come into effect yet, and that FNPF will officially inform all employers once this is effective.  In the meantime employers can continue to make contributions by the end of month.  


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