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National Provident Fund Act 1972

CONSOLIDATED ACTS OF SAMOA 2008

NATIONAL PROVIDENT FUND ACT 1972

Arrangement of Provisions

TITLE

PART I
PRELIMINARY

1. Short title
2. Interpretation

PART II
ESTABLISHMENT, POWERS
AND FUNCTIONS OF THE BOARD

3. Establishment of the Board
3A. Confidentiality
3B. Remuneration and allowances of Board Members
3C. Extraordinary vacancies
3D. Deputies of members
3E. Meetings of the Board
3F. Secretary and minutes of meeting
3G. Disclosure of interest
4. Board to be a body corporate with certain powers
5. Power to appoint Manager
5A. Employer to submit returns

PART III
FINANCIAL PROVISIONS

6. Establishment of Provident Fund
7. Special Funds
8. Minister may direct Board
9. Rate of interest
10. Amount of special death benefit
11. Amount of pensions
12. Advances by Government
13. Expenses
14. Accounts and audit

PART IV
CONTRIBUTIONS
TO THE FUND

15. Commencement of Part IV
16. Payment of contributions
17. Recovery of employee's portion
18. Omission to recover employee's portion
19. Surcharge on late payment
20. Unpaid contributions deemed paid in certain circumstances
21. Refunds and offsets
22. Voluntary members
23. Amount standing to credit of member
24. Re-employment and continuation of employment after age 55 or withdrawal

PART V
ALLOCATION OF
PAYMENTS INTO THE FUND

25. Crediting of contributions to accounts
26. General Reserve Account
27. Pension Reserve Account

PART VI
PERMITTED FUNDS

28. Approval of permitted funds
29. Revocation of approval
30. Transfer of credits to the Fund
31. Permitted fund and insurance policies
32. Transfer of credits to permitted fund
33. Winding up of permitted funds
34. Rules and accounts of permitted funds

PART VII
WITHDRAWAL OF CONTRIBUTIONS

35. Options on withdrawal
35A. Former GSF Pensions
36. Nomination
37. Special death benefit

PART VIII
PROTECTION OF SUMS
CONTRIBUTED AND WITHDRAWN

38. Member's credit not subject to sequestration
39. Bankruptcy of employee
40. Bankruptcy, liquidation, etc., of employer
41. Secrecy

PART IX
MISCELLANEOUS PROVISIONS

42. Offences and penalties
43. Offences by employers
44. Offences by employees
45. Notice of unpaid contributions
46. Further powers of Court
47. Liability of officers of corporations
48. Prosecutions
49. Evidence in proceedings
50. Civil proceedings
51. Powers of inspectors
52. Regulations
53. Reciprocal agreements
54. Exemptions from income tax
55. Special exemptions for members' contributions
56. Employer's contributions deductible
57. Exemption from estate duty

PART X
PARLIAMENTARY
RETIREMENT FUND

58. Repealed
59. Repealed
60. Repealed
61. Repealed
62. Repealed

PART XI
JUDICIARY RETIREMENT FUND

63. Interpretation
64. Establishment of Judiciary Retirement Fund
65. Eligibility and contributions
66. Application of Act

PART XII
SENIOR CITIZENS
BENEFIT FUND

67. Commencement of this Part
68. Interpretation
69. Establishment of Senior Citizens Benefit Fund
70. Cost of benefits and administration
71. Application of other provisions of this Act
72. Senior Citizens benefits
73. Applications for registration
74. Residential qualifications for benefits
75. Prior registration required
76. Rates of benefits and payment thereof
77. Benefits to be exempt from taxation
78. Board to keep Register
79. Absence from Samoa
80. Removal of name from register on death
81. Other entitlements
82. Regulations
83. Procedure where none laid down
84. Offences

THE NATIONAL PROVIDENT FUND ACT 1972

1972 No. 1

AN ACT for the establishment and administration of a Samoa National Provident Fund, for contributions to, investments by and the provisions and other benefits to members.

(23 March 1972)
(Commencement dates:
Part XII except ss 71 & 79 - 23 March 1972)
Sections 71 & 79 – 1 November 1990)

PART I
PRELIMINARY

1. Short title - This Act may be cited as the National Provident Fund Act 1972.

2. Interpretation - (1) Unless the context otherwise requires in this Act:

"Act" includes Ordinance.

"Amount of wages for the month" means:

(a) In respect of an employee paid monthly or at intervals of no longer than a month, the amount of wages due to him or her in respect of the month;

(b) In respect of any other employee, the aggregate amount of wages due to him or her on such pay days as fall within the month:

PROVIDED THAT in computing the amount of wages any sene payable on each occasion of payment may be ignored, unless on any such occasion the total amount payable is less than $1 in which case it shall be deemed to be $1.

"Board" means the Samoa National Provident Fund Board established under the provisions of subsection (1) of section 3.

"Contribution half-year" or "half-year" means the period from 1st July to 31st December or 1st January to 30th June in any year, as the case may be.

"Chief Executive Officer" means the Chief Executive Officer appointed under section 5(1) and includes any person appointed by the Board to act as Acting Chief Executive Officer.

"Date of entitlement" means, in respect of any member of the Fund, the day (whichever shall first occur) on which it is proved to the satisfaction of the Board that such member:

(a) Has attained the age of 55 years; or

(b) Has died; or

(d) Intends to depart or has departed from Samoa to reside permanently outside Samoa;

(e) Or the member’s spouse where the member has successfully completed studies in a course of study of theology approved by the Board for a period of not less than 12 months and intends to continue the study of theology.

"Employee" means any person who:

(a) Is employed, engaged or called in Samoa, whether under a contract of service or apprenticeship or learnership or otherwise, whether written or oral or whether expressed or implied; or

(b) Being in Samoa, is under a contract for the performance of manual labour entered into by him or her either as an individual person or as one of a group of persons; or

(c) Being a resident of Samoa, is employed in the manner specified in either of the 2 last preceding paragraphs outside Samoa by an employer having a place of business in Samoa; or

(d) Being a resident of Samoa, is employed under a contract of service entered into in Samoa as a master or member of the crew of any vessel, or as captain or member of the crew of any aircraft, the owners of which have a place of business in Samoa; or

(e) Is a member of a co-operative society employed by the society of which he or she is a member; or

(f) Is declared by the Minister by public notice in the Gazette or the Savali to be an employee for the purpose of this Act, not being a person detained in a prison or other penal institute;

"Employer" means:

(a) In respect of any employee as defined in paragraph (a) of the definition of "employee", the person with whom such employee has entered into a contract of service of apprenticeship or learnership; or

(b) In respect of any employee as defined in paragraph (b) of the definition of "employee", the person with whom such employee has entered into a contract to perform manual labour; or

(c) In respect of any employee as defined in paragraph (c) of the definition of "employee", the Government or the employer having a place of business in Samoa as the case may be; or

(d) In respect of any employee as defined in paragraph (d) of the definition of "employee", the owners of the vessel or aircraft in which the employee as so defined is employed; or

(e) In respect of an employee as defined in paragraph (e) of the definition of "employee", the co-operative society by which he or she is employed; or

(f) In respect of any employee as defined in paragraph (f) of the definition of employee, the person by whom or on whose behalf the employee is paid whether in Samoa or elsewhere, and includes the agent of such person.

"Financial year" means a period of 12 months commencing on the 1st July in any year and ending on the 30th June in the following year.

"Former GSF Contributor" means an employee who ceased to be a member of the Government Superannuation Fund in accordance with the provisions of section 21 of the Government Superannuation Act 1972.

"Former GSF Pension" means a pension which ceased to be payable from the Government Superannuation Fund in accordance with the provisions of section 19 of the Government Superannuation Act 1972.

"GSF Transfer Balance" in respect of a former GSF contributor means the amount determined in accordance with the provisions of section 18 of the Government Superannuation Act 1972.

"Fund" means the Fund established under the provisions of section 6 of this Act.

"Gazette" means the Samoa Gazette.

"Maximum sum" means the sum declared by the Board under the provisions of section 10 of this Act.

"Member of the Fund" or "member" means any person to whose credit any amount is standing in the Fund.

"Minister" means the Minister of Finance.

"Nominee" means a person nominated by a member of the Fund in accordance with the provisions of section 36 of this Act to receive the whole or part of such member's credit in the event of the death of such member.

"Ordinance" includes Act.

"Permitted fund" means a provident fund or other scheme declared to be a permitted fund by the Board under the provisions of subsection (1) of section 28 of this Act.

"Person" includes any body of persons, whether incorporated or not.

"Resident of Samoa" means a person entitled to enter Samoa without a permit under the provisions of any enactment relating to immigration into Samoa.

"Test period" means in respect of a deceased member, the period of 5 years preceding the contribution half-year in which he or she died or, if he or she shall have been a member for less than 5 years, the period of such membership preceding the contribution half-year in which he or she died.

"Voluntary member" means a person who enters the Fund under the provisions of section 22 of this Act.

"Wages" means all emoluments or rewards in money by way of gross wage, remuneration, salary or commissions, including overtime pay, allowances and bonuses and compensation received or receivable in relation to employment or service of any employee:

PROVIDED THAT any payments made to an employee for reimbursement of sums necessarily expended by him or her on behalf of his or her employer for the purposes of his or her employment shall not be deemed to be wages.

(2) For the purposes of this Act a salesperson, collector, insurance agent or other person paid wholly or partly by commission shall be deemed to be an employee of the person or persons by whom such commission is payable (whether or not the relation between them is that of employer and employee) unless the commission is received by him or her in respect of work incidental to a trade or business regularly carried on by him or her or by a firm of which he or she is a member.

PART II
ESTABLISHMENT, POWERS
AND FUNCTIONS OF THE BOARD

3. Establishment of the Board - (1) There is hereby established a Board to be called the Samoa National Provident Fund Board consisting of:

(a) The Chief Executive Officer of the Ministry of Finance who is to be Chairperson;

(b) The Attorney-General;

(c) Two persons appointed by the Head of State, acting on the advice of Cabinet, to represent the employers of Samoa, such persons to be nominated by the Samoa Chamber of Commerce and Industry (Inc.);

(d) A person appointed by the Head of State, acting on the advice of Cabinet, to represent the public servants of Samoa, such person to be nominated by the Public Service Association of Samoa (Incorporated);

(e) A person appointed by the Head of State, acting on the advice of Cabinet, to represent the private-sector employees of Samoa;

(f) A person appointed by the Head of State, acting on the advice of Cabinet, to represent the interests of all the churches in Samoa;

(g) A person appointed by the Head of State, acting on the advice of Cabinet, to represent the interests of planters.

(h) The Manager.

(i) A person appointed by the Head of State acting on the advice of Cabinet to represent the Medical Profession.

(2) The appointments under subsection (1) shall be made within 3 months after the commencement of this Act, and every person serving as an appointed or nominated member of the Board as of that date may be re-appointed for the remainder of the term for which he or she was originally appointed or nominated.

(3) Every appointed member, whether appointed before or after the commencement of this Act, shall hold office at the pleasure of the Head of State, acting on the advice of Cabinet.

3A. Confidentiality - A member of the Board shall not communicate or reveal to any person any matter which shall be brought under his or her consideration or shall become known to him or her as a member of the Board except as may be required for the due discharge of his or her duties.

3B. Remuneration and allowances of Board Members - Members of the Board other than full-time salaried employees of the Government shall be paid such remuneration, sitting allowance, travelling and other expenses as may from time to time be fixed by Cabinet.

3C. Extraordinary vacancies - (1) An appointed member may at any time be removed from office by the Head of State, acting on the advice of Cabinet, for:

(a) Disability;

(b) Inefficiency;

(d) Neglect of duty;

(e) Misconduct; or

(f) Permanent departure from Samoa.

(2) An appointed member may at any time resign his or her office by written notice given to the Minister.

(3) A person appointed to fill an extraordinary vacancy shall be appointed for the residue of the term for which the vacating member was appointed.

(4) The powers of the Board shall not be affected by a vacancy in the composition of the Board.

3D. Deputies of members - (1) The Financial Secretary, and the Attorney-General, may appoint as his or her deputy a senior officer of his or her Department to attend a meeting of the Board which because of illness or other good reason he or she cannot attend.

(2) Where an appointed member is temporarily incapacitated by illness or for other good reason cannot attend the meeting, the Minister may appoint a person to attend a meeting as a deputy of that member.

(3) No deputy shall act as Chairperson of the Board.

(4) The appointment of a deputy of a member and any act done by the deputy or done by the Board while a deputy is acting as such shall not be questioned in any proceedings on the ground that the occasion for his or her appointment has not arisen or has ceased.

3E. Meetings of the Board - (1) Meetings shall be held at such times and at such places as the Board or the Chairperson shall from time to time determine.

(2) Every meeting of the Board shall be presided over by the Chairperson, or if the Chairperson is for any reason absent from a meeting, the members present shall appoint one of their numbers to preside at that meeting.

(3) At all meetings of the Board the quorum necessary for the transaction of its business shall be 5 members.

(4) The Chairperson or, if he or she is absent, 4 members may at any time convene a special meeting of the Board by notice in writing stating the business to be transacted served on all those eligible to attend.

(5) A question before a meeting of the Board shall be resolved by a majority of the valid votes of the members, or their deputies, present.

(6) A resolution signed or assented to by letter, telegram, or cable by a majority of the members shall have the same effect as a resolution duly passed at a meeting of the Board.

(7) The Chairperson at any meeting shall have a deliberative vote and in the case of an equality of votes, shall also have a casting vote.

(8) Subject to this Act and Regulations the Board may regulate its meetings in such manner as it thinks fit.

3F. Secretary and minutes of meeting - (1) The Board shall cause minutes to be kept in a book provided for that purpose and shall record the names of all persons present, all resolutions and proceedings of meetings of the Board, or any sub-committee of the Board.

(2) The minutes of every meeting shall, if signed by a person purporting to be the Chairperson of any meeting, be received in evidence without further proof.

(3) A copy of the minutes shall be promptly furnished to every member at the completion of every meeting.

3G. Disclosure of interest - (1) A member who has a direct or indirect interest in a matter being considered or about to be considered by the Board otherwise than as a member shall, as soon as possible after the relevant facts have come to his or her notice, disclose the nature of his or her interest at a meeting of the Board.

(2) A disclosure under subsection (1) shall be recorded in the minutes of the meeting and, except as otherwise provided by a resolution of the Board, the member shall leave the meeting after the disclosure during any deliberation or decision relating to that business, but shall be counted as present for the purpose of forming a quorum for that meeting.

4. Board to be a body corporate with certain powers - The Board shall be a body corporate and shall, by the name of "The Samoa National Provident Fund Board", have perpetual succession and a common seal which shall be affixed in the presence of 2 members thereof. The Board may exercise all such authorities and powers as shall be necessary or expedient for the due administration of this Act, and may sue and be sued in its corporate name, enter into contracts, acquire, purchase, take, hold and enjoy real and personal property of every description, convey, assign, surrender, yield up, lend, charge, mortgage, borrow, lease, demise, reassign, transfer or otherwise dispose of or deal with any real or personal property or any interest therein.

5. Powers of the Board - (1) The Board shall have a staff consisting of –

(a) A Chief Executive Officer, who shall be the Chief Executive Officer of the Board, appointed by the Head of State acting on the advice of Cabinet; and

(b) Such other officers and servants engaged and appointed by the Board who are, in the opinion of the Board, necessary for the purpose of carrying out the provisions of this Act.

(2) The Board shall have power to appoint agents to carry out such functions as may be necessary for the purpose of this Act and may by its officers direct such agents as to the extent and manner in which their functions shall be carried out.

(3) The Board shall have power to appoint, as inspectors having the powers set out in section 51, any of the persons appointed under the provisions of subsection (1) of this section.

(4) The Board shall have such powers and shall perform such duties including the duty of enforcement as are given or imposed by this Act and may, with the consent of the Minister, by instrument in writing under the common seal delegate to any person all or any of such powers and duties:

PROVIDED THAT if the Board shall delegate any such power or duty to any of its officers or servants such delegation shall be by a resolution made and recorded at a properly constituted meeting of the Board:

PROVIDED ALSO THAT if the Board shall delegate any such power to any officer of the Board anything which is required to be shown to the satisfaction of the Board may be shown to the satisfaction of such officer.

(4A) The Board shall have power to collect levies payable under section 47 of the Accident Compensation Act 1978 in the same manner as contributions payable under this Act and to charge against the Accident Compensation Board a fee to be determined by the Board from time to time for the collection of such levies.

(5) The Board shall have power to require every employer to register as an employer by obtaining, completing and forwarding an appropriate form to the office of the Fund, in respect of all employees from time to time employed by him or her.

(6) Such registration form shall be duly signed by each of such employees and such signature and any thumbprint affixed thereto shall be witnessed by any such person who can state that the employee is known to him or her personally and a statement to that effect shall be signed by the witness on the form.

(7) The Board may issue certificates of membership of the Fund.

(8) Notwithstanding the provisions of any other Act the Board shall have the power to issue adhesive stamps for the sole purpose of facilitating the payment of contributions by such members as the Board may allow.

5A. Employer to submit returns - (1) The Board may from time to time by notice in writing require any employer to submit to the Fund within a time to be specified in the notice:

(a) A schedule of contributions made or due in respect of all his or her employees; and

(b) Such other information required by the Board relating to the employment or contributions.

(2) The notice shall be served on the employer, or left with a responsible person, at his or her normal place of business.

(3) Any employer failing to comply with a notice issued under this section shall be liable to pay a surcharge levied in accordance with section 19.

PART III
FINANCIAL PROVISIONS

6. Establishment of Provident Fund - (1) For the purpose of this Act, there shall be a fund to be called the Samoa National Provident Fund, hereinafter referred to as the Fund, into which shall be paid all contributions required to be made under the provisions of this Act and out of which shall be met all payments required to be made by the Fund under the provisions of this Act.

(2) The Board shall be charged with the due administration of the Fund, in the interests of its members, which interests shall in all respects be paramount and the money belonging to the Fund shall, subject to any direction of the Minister made under section 8, be prudently invested by the Board in any real or personal property in Samoa or elsewhere after giving due consideration to:

(a) The economic soundness and viability of the undertaking, project, enterprise or proposal or other investment;

(b) The ability of the undertaking, project, enterprise or proposal if brought to maturity, to provide for a yield on the investment commensurate with the degree of risk associated with it and to provide if necessary for the repayment of the capital invested whenever due:

PROVIDED THAT the Board may, from time to time, set a minimum amount which may be invested under this section in any undertaking, project, enterprise or security:

PROVIDED FURTHER THAT no advance shall be made unless fully adequate security is given therefor by the borrower, and in the case of any advance on the security of realty or an interest in realty the advance shall not exceed 70 percent of the Board's valuation of such realty or of such interest in that realty:

PROVIDED FURTHER ALSO THAT investments may only be made outside of Samoa if –

(a) The investment is "at call"; or

(b) The amount invested represents 10% or less of the assets of the Fund available at that time for investment; or

(2A) Notwithstanding subsection (2) of this section it shall be lawful for the Board to make loans to any member for such purposes and upon such terms as the Board may consider reasonable in such amount as shall not exceed the amount of the member's contributions to the date of his or her application for the loan.

(3) Notwithstanding subsections (2) and (2A) of this section it shall be lawful for the Board to make loans or advances to the Manager, officers and servants of the Fund as part of their conditions of employment or grants, payments, loans or advances for purposes relating to such conditions as aforesaid, upon such terms as the Board may consider reasonable.

7. Special funds - (1) The Board may establish other special funds within the Fund and provide thereby for such terms and conditions as may be necessary and in particular it may provide funds for employees of the Government of Samoa or of its agencies, associated bodies or its instrumentalities.

(2) To facilitate administration and to effect economies the Board may if it has several funds within the Fund, although causing separate accounts to be kept for each member, treat all the assets being administered or invested by the Board as belonging to a common fund and no member shall be entitled to claim them to have any interest in any particular assets of the fund and no assets shall be charged in respect of any member or group of members with the payment of income or capital including the repayment of capital on a winding up.

8. Minister may direct Board - For the purpose of ensuring the economic welfare of Samoa the Minister may from time to time direct the Board or vary any such direction to the Board as to:

(a) The proportion of the contributions receivable by the Board which are required to be invested in securities issued by the Government of Samoa;

(b) The proportion of any capital funds in the hands of the Board, whether maturing investments, or income accruing on investments or otherwise, which are required to be invested in the same manner as the preceding paragraph;

(d) The maximum amount which may be invested by the Board in any one undertaking, project or security other than undertakings, projects or securities of Government or its associated bodies or instrumentalities;

(e) The maximum amount which may be invested by the Board outside Samoa and, subject to the third proviso to paragraph (b) of subsection (2) of section 6, the terms upon which any such investments may be made.

9. Rate of interest - (1) At or before the end of each financial year, the Board shall, having considered the recommendation of the Manager, declare a rate of interest in respect of that financial year, being not less than 4 percent per annum and, subject to the following subsection and to the proviso to subsection (2) of section 25, interest shall be payable on contributions to the Fund at such rate:

PROVIDED THAT no rate of interest exceeding 4 per centum per annum shall be so declared unless in the opinion of the Board the ability of the Fund to meet all payments required to be paid under this Act is not endangered by the declaration of such rate.

(2) Where under subsection (3) of section 7 the Board has treated the assets or investments of all of the several funds as may be within the Fund as being a common fund then the rate of interest percent to be credited to each member of the respective several funds shall be determined by the Board in such manner as it considers just and equitable.

10. Amount of special death benefit - Before the end of each financial year the Board shall, having received the recommendations of the Manager, declare the maximum sum of special death benefit payable under section 37, such sum not to be less than $300.

11. Amount of pensions - The quantum of any pension, which shall become payable under this Act unless otherwise provided by this Act or regulations, shall be assessed and determined by the Board in its sole discretion but applying actuarial principles:

PROVIDED THAT in making its determination in respect of pensions becoming payable to members on attainment of age 55 years, the Board shall take no account of the sex or marital status of such members.

12. Advances by government - (1) If the Fund is at any time unable to pay any sum which is required to be paid under the provisions of this Act, the sum required shall be advanced to the Fund by the Government. The Fund shall as soon as practicable repay to the Government any sum advanced by the Government to the Fund.

(2) Forthwith on the passing of this Act there shall be paid out of the Treasury Fund, without any further appropriation than this Act, the amount of $20,000 to defray the cost of establishment of the Fund, which sum shall be paid to the Board by way of grant.

13. Expenses - (1) All expenses incurred in carrying this Act into effect and in connection with the administration of the Fund shall be paid out of the money of the Fund.

(2) For the purpose of this section, such expenses shall include such expenditure as the Board shall consider reasonably necessary or desirable for the benefit or credit of the Fund or the promotion of staff or public relations.

14. Accounts and audit - (1) The Board shall keep or cause to be kept proper accounts of the Fund and such accounts shall be audited annually by the Controller and Chief Auditor at the cost of the Fund, provided that the Controller and Chief Auditor may from time to time commission a practising public accountant to undertake such audit as the agent of the Audit Office.

(2) As soon as practicable after the end of each financial year, an account of the income and expenditure of the Fund, of contributions received and of withdrawals made and of interest credited to members of the Fund during the preceding financial year together with a statement of the assets and liabilities of the Fund and the report of the Controller and Chief Auditor thereon, and also a report by the Chairperson of the Board on the activities of the Board during such financial year, shall be laid before the Legislative Assembly and published in the Gazette and the Savali.

PART IV
CONTRIBUTIONS TO THE FUND

15. Commencement of Part IV - This Part IV of this Act shall come into force on a date to be specified by the Minister in that behalf in the Gazette and the Savali.

16. Payment of contributions - (1) Every employer shall pay to the Fund in respect of each of his or her employees within one month of the last day of each month during which wages are paid to such employees a contribution of 10 sene in respect of each complete tala of the amount of wages payable to such employees by such employer during such month,-

PROVIDED THAT:

(a) In respect of an employee engaged in any prescribed employment, the Board notwithstanding any other provisions of this Act may direct the manner in which such contributions shall be calculated and paid, and the Board may further direct that payment shall be made by some other person on behalf of and to the exclusion of the employer as defined in section 2, whereupon such other person shall be deemed to be the employer for the purposes of the next succeeding subsection; and

(b) In respect of a former GSF contributor for whom a higher rate of contribution was payable under the provisions of subsection (1) of section 5 of the Government Superannuation Act 1972, the employee may elect, in a form approved by the Board, to have the contribution payable in respect of him or her to be determined as though subsection (1) of section 5 of the Government Superannuation Act 1972 as at 30 June 1993 would have otherwise remained applicable to him or her, until he or she:

(i) Ceases to be an employee of the Government of Samoa or any other employer to whom the provisions of subsection (3) of section 3 of the Government Superannuation Act 1972 applied at the 30th day of June 1993; or

(ii) Receives a benefit under section 35 of the Act,-

whichever is the earlier.

(2) Notwithstanding the provisions of any Act or any contract to the contrary, an employer who pays a contribution in respect of any employee in accordance with the provisions of the last preceding subsection shall be entitled to recover from the wages of such employee, and not otherwise, one half of such contribution:

PROVIDED THAT where the rate of wages payable to an employee is less than the minimum rate fixed pursuant to section 19 of the Labour and Employment Act 1972, no sum shall be deducted from the employee's wages.

(3) Notwithstanding the provisions of any Act and without prejudice to the provisions of the 2 last preceding subsections:

(a) Any employee may contribute voluntarily to the Fund on any or each day on which he or she is paid a sum additional to that payable by the employer and, if he or she so desires to contribute, he or she may give to his or her employer written notice to deduct such excess contributions from his or her wages, and thereafter so long as he or she is employed by that employer the employer shall make such excess deductions from his or her wages for each period for which he or she is paid until such time as he or she shall give further written notice to his or her employer of his or her desire to cease to have such excess contributions deducted from his or her wages, and the amount of any such excess deductions shall be paid to the Fund by the employer in addition to the contributions required to be paid under subsection (1) of this section;

(b) Any employer may, at any time when he or she is required to pay contributions, pay to the Fund contributions in respect of any of his or her employees at a rate in excess of that required under subsection (1) of this section.

(4) Notwithstanding any contract to the contrary, an employer shall not be entitled to recover in any way from an employee, in respect of contributions payable under the provisions of this Act, any sum in excess of that permitted to be recovered under the provisions of subsection (2) of this section together with any sum contributed voluntarily by such employee under the provisions of the last preceding subsection.

17. Recovery of employee's portion - The portion of any contribution recoverable from the wages of an employee in accordance with subsections (2) and (3) of the last preceding section may, notwithstanding the provisions of any other Act, be recovered by the employer from the wages in respect of which such contribution is calculated at the time of payment of those wages and not otherwise.

18. Omission to recover employee's portion - Notwithstanding the provisions of the preceding section any employer who desires to recover from any employee any amount which such employer omitted to recover from the wages in respect of which the relative contribution was calculated, shall not so recover from such employee unless:

(a) The employer has paid the relative contribution to the Fund; and

(b) The employer has either:

(i) Obtained the employee's consent in writing to such recovery and has forwarded such consent to the Manager; or

(ii) Obtained the permission of the Manager in writing for making such recovery; and

(c) The employer has satisfied the Board that the error occasioning the failure to make the recovery at the due date was not due to negligence; and

(d) The recovery is made not later than 6 months from the date of payment of the wages in respect of which the amount or part thereof was omitted to be recovered.

19. Surcharge on late payment - (1) Where any contributions which an employer is liable to pay under the provisions of subsection (1) of section 16 or any amounts which such employer is required to pay under the provisions of subsection (1) of section 30 are not paid within 1 month after the last day of the month during which the wages to which the contributions relate were payable, the employer shall be liable to pay a surcharge on the total of all such contributions not so paid to the Fund by him or her at the rate of 24 per centum per annum for the period commencing after the expiration of 1 month after the last day of the month during which such wages were payable and expiring on the date the contributions are paid to the Fund,-

PROVIDED THAT:

(i) If the amount of surcharge so calculated is less than $1, the surcharge payable shall be $1;

(ii) If the amount of surcharge exceeds $1, the surcharge payable shall be calculated to the next highest multiple of $1; and

(iii) The Board may in any case in which it thinks fit remit in whole or in part the payment of any surcharge due under the provisions of this section.

(2) Any sum due to the Fund by way of surcharge under the provisions of this section shall be paid to the Fund within 14 days of a demand for such payment signed by the Manager or other authorised officer of the Fund.

20. Unpaid contributions deemed paid in certain circumstances - If any employer fails to pay any contribution which he or she is required to pay under the provisions of subsection (1) of section 16, or any amounts which such employer is required to pay under the provisions of subsection (1) of section 30, the Board may, if it is satisfied:

(a) That such failure was not due to the consent or connivance of the employee concerned; and

(b) That there is no prospect of recovering the amount unpaid within 6 months,-

credit to the employee the amount of the contributions which should have been paid in respect of him or her and shall charge the amount so credited to the general revenues of the Fund:

PROVIDED THAT nothing in this section shall prejudice the right of the Board to recover the amount of such contribution together with any surcharge due under the provisions of the last preceding section from the employer.

21. Refunds and offsets - When the Board is satisfied that any amount has been paid to the Fund by error in respect of any employee, either wholly or partly in excess of the amount that was due to be paid, the Board may, on application, refund the amount so paid in excess to the person by whom it was made:

PROVIDED THAT:

(a) If the excess payment was in the opinion of the Board made by error occasioned by negligence on the part of the person by whom it was made, or if the refund of such excess payment is not claimed within 2 years of the date on which it was made, or if the member in respect of whom it was made has withdrawn it, such excess payment shall not be refunded but shall be deemed to have been properly made as an excess contribution under the provisions of subsection (3) of section 16 for the employee in respect of whom it was made; and

(b) If any amount is due to the Fund from the person to whom refund of the amount paid in excess would otherwise be made, the Board may retain the whole or any part of such payment and set it off against such amount as is due.

22. Voluntary members - (1) Any person not being an employee under the provisions of this Act may, provided he or she gives notice to the Board in the prescribed manner, become a voluntary member to the Fund and contributions paid by such a voluntary member shall be dealt with under the provisions of section 25 of this Act as though he or she were an employee.

(2) A person becoming a voluntary member may commence payment of contributions not earlier than the half-year in which he or she gives notice to the Board in accordance with subsection (1) of this section.

23. Amount standing to credit of member - The amount standing to the credit of a member of the Fund for the purposes of sections 35 and 36 of this Act shall be a sum equal to:

(a) The aggregate of all contributions made in respect of that member excluding where the member is a former GSF contributor any contributions made under the provisions of section 5 of the Government Superannuation Act 1972;

(b) In respect of a member who is a former GSF contributor, his or her GSF transfer balance; and

(c) Subject to subsection (2) of section 25, such interest as may have been credited thereon to such member under the provisions of the said subsection.

24. Re-employment and continuation of employment after age 55 or withdrawal - (1) Notwithstanding the provisions of subsection (1) of section 16, no contributions shall be payable in respect of an employee after the date on which he or she attains the age of 55 years if on that date he or she is not a member of the Fund and, subject to the provisions of paragraph (iii) of the proviso to this subsection and of subsection (3) of this section, no contributions shall be payable in respect of an employee in the month following that in which his or her date of entitlement occurs or in any month thereafter:

PROVIDED THAT:

(i) Any employee not having attained the age of 55 years who shall commence any employment (hereinafter in this section called "re-employment") after his or her date of entitlement may, within one month of the commencement of such re-employment, give notice to the Board and to his or her employer that he or she desires again to become a member of the Fund and thereupon contributions shall become payable by virtue of such re-employment;

(ii) Any employee who is not a member of the Fund and who has attained the age of 50 years at the commencement of this Act may within one month thereafter, and any person who has attained the age of 55 years at the commencement of this Act and who was not an employee nor a member of the Fund at that date may within one month of the first occasion of his or her becoming an employee thereafter, give notice to the Board and to his or her employer that he or she desires to become a member of the Fund, and thereupon contributions shall become payable to the Fund in respect of him or her under the provisions of subsection (1) of section 16, and thereafter he or she shall be entitled to withdraw from the Fund after the expiry of 6 months' notice given to the Board or of such shorter period of notice as the Board may in any particular case accept;

(iii) Any employee who has attained the age of 55 years and withdrawn any amount from the Fund on the ground that he or she has reached that age may, at any date thereafter if he or she is an employee, give notice to the Board and to his or her employer that he or she desires to re-enter the Fund, and thereupon contributions shall become payable to the Fund in respect of him or her under the provisions of subsection (1) of section 16, and thereafter he or she shall be entitled to withdraw again from the Fund after the expiry of 12 months from the date of his or her re-entry into the Fund or earlier, if he or she satisfies the Board that he or she had ceased being employed and is not likely to be employed again.

(2) The proviso to the last preceding subsection shall apply to any person who, at the date of commencement of this Act, was exempted or belonged to a class of persons who was excluded from the definition of employee under section 2, or exempted by any order made under the provisions of this Act regarding the payment of contributions as if any reference in that proviso to the date of commencement of this Act was a reference to the date on which such person ceased to be so exempted.

(3) When any member of the Fund attains the age of 55 years, contributions shall, subject to the provisions of this Act, continue to be payable to the Fund in respect of him or her, in accordance with the provisions of subsection (1) of section 16, at any time when he or she is an employee, until such time as he or she applies to the Board for withdrawal from the Fund.

(4) Any contract or agreement which provides that any person shall not give such a notice as is mentioned in the proviso to subsection (1) of this section shall be void and any contract or agreement which provides that any person shall apply for withdrawal from the Fund of any amount standing to his or her credit therein on or after attaining the age of 55 years shall be void.

PART V
ALLOCATION OF PAYMENTS
INTO THE FUND

25. Crediting of contributions to accounts - (1) All sums recovered or collected on account of contributions to the Fund under the provisions of this Act shall be paid into or carried to the Fund in such manner as the Board may direct.

(2) The Board shall cause to be credited to the account of each member of the Fund the amount of the contributions paid during each financial year in his or her respect, and, upon the declaration by the Board under the provisions of section 9 of a rate of interest for the financial year, interest at that rate on the amount standing to his or her credit in the Fund at the commencement of such financial year in such manner as the Board may direct and deduct from the account of each member the sum of $1, or such other sum to be determined by the Board from time to time, or, if the amount standing to such member's account shall be less than $1, the amount so standing and such sums shall be carried to the General Reserve Account:

PROVIDED THAT, where the authority of the Board is granted under the provisions of sections 35 and 36 of this Act for the withdrawal from the Fund of any amount standing to the credit of a member of the Fund, the amount of interest due from the first day of the financial year in which such authority is given to the last day of the month preceding that in which such authority is given shall be calculated at the rate of interest declared by the Board for the previous financial year and credited to such member before such withdrawal notwithstanding that the rate of interest subsequently declared by the Board in respect of that financial year may be greater or less than the amount so calculated.

(3) For the purpose of calculating any interest due under the last preceding subsection any fraction of $1 in the amount standing to the credit of a member of the Fund may be disregarded.

(4) If any contribution is received and after reasonably diligent inquiry it is not possible to determine the member to whose account it should be credited, the contribution shall be transferred to an unclaimed deposits account hereinafter referred to as the Unclaimed Deposits Account.

(5) If, within one year of the death of any member of the Fund, any nominee has not made an application for withdrawal of the amount standing to the credit of such deceased member, the amount which would have been payable to such nominee may be transferred to the Unclaimed Deposits Account.

(6) Any amount standing to the credit of any member in respect of whom no contributions have been received for the period of 10 years after he or she has attained the age of 55 years and in respect of which no notice of withdrawal has been received before the end of that period may be transferred to the Unclaimed Deposits Account.

(7) Where any amount has been authorised to be paid out of the Fund to any person, and such person has not obtained payment within one year after the date of authorisation such amount may be transferred to the Unclaimed Deposits Account.

(8) Any amount which has been transferred to the Unclaimed Deposits Account shall be paid to any person who can show legal title thereto, but no amount which has been so transferred shall be paid to any person unless application for its withdrawal has been made by that person within a period of 5 years or such other period to be determined by the Board from time to time from the time of its transfer to the Unclaimed Deposits Account.

(9) No interest shall be added to any amount in respect of any period during which it is in the Unclaimed Deposits Account.

(10) The money in the Unclaimed Deposits Account shall form part of the Fund and the interest from the investment thereof shall be placed to the general revenues of the Fund.

(11) Any sums which shall from time to time become payable to the Board otherwise than on account of contributions shall be credited to such account in the Fund as the Manager may direct.

26. General Reserve Account - (1) Any income of the Fund remaining unappropriated at the end of any financial year together with any other sum which is required by this Act or by regulations made thereunder to be so transferred shall be carried to a reserve account, hereinafter referred to as the General Reserve Account.

(2) The money in the General Reserve Account shall form part of the Fund and income arising from the investment thereof shall be placed to the credit of the general revenues of the Fund.

(3) The General Reserve Account shall be utilised by the Board in the manner following:

(a) Firstly, in payment of the special death benefit provided under section 37;

(b) Secondly, in payment of such amounts to the Pension Reserve Account as may be determined by the Board under the provisions of section 27;

(c) Thirdly, in providing such further benefits either generally or for a particular member or class of members as the Board may from time to time determine, after considering the recommendation of the Manager and after being satisfied as to the ability of the Board to provide fully for its obligations under such paragraphs (a) and (b) of this subsection.

27. Pension Reserve Account - (1) With effect from the 1st day of July 1993 the Board shall establish an account known as the Pension Reserve Account which shall form part of the Fund and to which shall be credited as at that date:

(a) The amount transferred from the Government Superannuation Fund in respect of former GSF pensions under the provisions of subsection (3) of section 20 of the Government Superannuation Act 1972;

(b) The sum of any amounts standing to the credit of the account of each person receiving a pension under the provisions of section 35 of this Act as at that date; and

(c) An additional amount determined by the Board, after considering the results of the actuarial investigation of the Pension Reserve Account carried out under the provisions of subsection (4) of this section as at the 1st day of July 1993, which would in its opinion enable the Pension Reserve Account to meet its liabilities in respect of pensions payable at that date and such amount shall be transferred from the General Reserve Account under the provisions of subsection (3) of section 26.

(2) There shall be credited to the Pension Reserve Account:

(a) On the date of a member commencing to receive a pension under the provisions of subsection (1) of section 35 or a dependent spouse of a member commencing to receive a pension under the provisions of paragraph (c) of subsection (1) of section 35, the amount standing to the credit of such member in respect of which the pension is to be paid;

(b) Any amount determined by the Board, after considering the results of an actuarial investigation of the Pension Reserve Account carried out under the provisions of subsection (4) of this section, which would in its opinion enable the Pension Reserve Account to meet its liabilities and such amount shall be transferred from the General Reserve Account under the provisions of subsection (3) of section 26; and

(3) There shall be debited to the Pension Reserve Account:

(a) All pensions payable under the provisions of this Act;

(b) Any amount determined by the Board, after considering the results of an actuarial investigation of the Pension Reserve Account carried out under the provisions of subsection (4) of this section, which in its opinion are not necessary to enable the Pension Reserve Account to meet its liabilities and such amount shall be transferred to the General Reserve Account;

(c) On the death of a pensioner any amounts due to be paid under the provisions of section 35A or paragraphs (b) and (c) of subsection (5) of section 35.

(4) As at the 1st day of July 1993 and at intervals not exceeding three years thereafter the Board shall appoint an actuary to carry out an investigation into the financial condition of the Pension Reserve Account and to report to the Board on the results of such investigation.

PART VI
PERMITTED FUNDS

28. Approval of permitted funds - (1) If the Board is satisfied that any employer has not less than 3 months before the coming into force of this Act established a provident fund or other scheme which provides for any of his or her employees pecuniary benefits of not less value than the benefits provided under this Act (hereinafter in this Act called a "permitted fund") the Board shall certify to that effect and thereupon such employer shall not be liable to contribute to the Fund under the provisions of subsection (1) of section 16, in respect of the employment of any such employee who is a member of such permitted fund, so long as the employer shall contribute to the permitted fund in respect of the employee in accordance with the rules of such fund:

PROVIDED THAT the Board shall not so certify in respect of any fund whose rules provide that a contributor shall, in any circumstances, forfeit any of his or her own contributions to such fund or any interest accrued thereon or any greater part of the employer's donation than the difference between the amount of such donation and one half of the amount which would have been standing to that contributor's credit in the Fund had contributions been payable thereto in respect of him or her under the provision of this Act during the period of his or her membership of such fund since the date of coming into force of this Act.

(2) Any employer who desires the Board to certify a fund or scheme as a permitted fund under the provisions of the last preceding subsection shall apply, in the prescribed form, to the Board within one month of the commencement of this Act, and if the Board is satisfied that the application is bona fide it shall thereupon issue an interim certificate exempting the employer from the provisions of this Act in respect of members of such fund until such time as the Board shall have determined whether or not it is satisfied that the fund should be approved, and if the Board shall not be so satisfied it shall so inform the employer whereupon the provisions of this Act shall apply to him or her in their entirety:

PROVIDED THAT, notwithstanding the provisions of subsection (1) of section 16, no contribution shall be payable to the Fund in the month in which the Board so informs the employer.

29. Revocation of approval - (1) If, at any time, the benefits provided by an employer under a permitted fund cease, in the opinion of the Board, to be as favourable as those provided under the Fund, or if the Board is not satisfied with the management of any permitted fund, the Board may revoke any certificate given under the provisions of subsection (1) of the last preceding section.

(2) When the Board proposes to revoke the certificate of a permitted fund under the provisions of subsection (1) of this section, it shall give one month's notice to the employer who has established that fund of its intention so to do, and shall inform the employer of the reasons for the proposed revocation, and shall inform the employer whether, if changes are made in the operation or management of that fund, such revocation may be reconsidered.

(3) If within one month the employer has made such changes as the Board may require under the provisions of the last preceding subsection, the Board may reconsider its intention to revoke the certificate, and thereupon, if it so advises the employer, he or she may continue to operate the fund under such conditions as may have been laid down by the Board.

(4) If within the period of notice provided under subsection (2) of this section the employer has not made such changes as the Board may require, or the Board continues not to be satisfied that the benefits provided by the permitted fund are as favourable as those provided under the Fund, or is not satisfied with the management of the fund, the Board shall notify the employer on the appropriate form that the certificate given under the provisions of subsection (1) of section 28 is revoked, and thereupon the provisions of sections 30 and 33 of this Act shall apply as they would if such fund were wound up:

PROVIDED THAT notwithstanding the provisions of subsection (1) of section 16, no contributions shall be payable to the Fund in the month in which the Board so notifies the employer.

30. Transfer of credits to the Fund - (1) When any employee not having attained the age of 55 years leaves an employment in respect of which he or she was a member of a permitted fund or ceases to have contributions paid in respect of him or her to a permitted fund for any reason other than his or her death, the employer concerned shall pay to the Board to be placed to the credit of the employee in the Fund either:

(a) The amount which would have been standing to his or her credit in the Fund had contributions been payable thereto in respect of him or her under the provisions of this Act during the period of his or her membership of that permitted fund since the commencement of this Act; or

(b) One half of this sum together with the amount standing to such employee's credit in the permitted fund which represents such employee's contribution thereto since the commencement of this Act, with interest thereon,-

whichever is the greater. Such payment shall be made within one month of the employee ceasing to be a member of such permitted fund or within such further period as the Board may in any particular case allow and shall be accompanied by the appropriate form of transfer.

(2) Nothing in the last preceding subsection contained shall prevent the transfer to the Fund, in the circumstances in which that subsection would require the transfer of any amount to the Fund, by agreement between the employer and employee, of any amount standing to the credit of such employee in a permitted fund larger than is otherwise required to be transferred by the provisions of this section, or of any amount contributed to such fund before the date of commencement of this Act, and the interest thereon.

(3) Where an employee transfers from employment in Samoa with an employer by whom a permitted fund has been established to employment outside Samoa with the same employer, such employee shall not be deemed to have ceased to contribute to a permitted fund.

31. Permitted fund and insurance policies - (1) Where the rules of any permitted fund provide for an employee leaving the service of an employer who has established such permitted fund to receive any policy of insurance on his or her life purchased by his or her own or his or her employer's contributions to such permitted fund, the employee may, by giving notice to his or her employer and the Board of intention to do so within 14 days of leaving such service as aforesaid, receive in his or her right such policy of insurance and shall, notwithstanding any provisions of such policy, always be deemed to be the person whose life is insured thereunder.

(2):

(a) The amount to be paid to the Board by an employer under the provisions of section 30 of this Act shall be abated by the cash surrender value of any policy received by an employee under the provisions of the last preceding subsection;

(b) For the purpose of calculating the surrender value specified in the last preceding paragraph, the employer shall deliver annually to each member of the permitted fund, and to the Board, such particulars as the Board my require of any policy in force upon the life of such member.

(3) Notwithstanding the provisions of any other Act or the provisions of any policy, no insurance policy received by any person in accordance with the provisions of subsection (1) of this section shall be assigned, mortgaged, pledged, transferred or surrendered prior to his or her date of entitlement otherwise than to the Board and in every such case any person receiving in his or her own right such policy of insurance shall within one month after receiving the same execute an assignment of such policy to the Board and lodge the policy with the Manager of the Fund who shall give a receipt therefor to be held by him or her in safe custody until the date of entitlement of the person by whom the policy was received.

(4) At the date of entitlement or subsequently if the policy matures at such later date the proceeds of the policy upon collection by the Board shall stand to the policy holder's credit in the Fund as if the credit arose prior to his or her date of entitlement and the provisions of this Act shall apply accordingly.

32. Transfer of credits to permitted fund - Where an employee, who is in an employment in respect of which a permitted fund has been established, is precluded by the rules of that permitted fund from contributing thereto during a specified period of probation not exceeding one year, any sum standing to such employee's credit in the Fund which represents contributions to the Fund in respect of the period of probation together with any interest thereon shall, if such employee becomes a member of that permitted fund on the expiry of such period of probation, be transferred to the permitted fund and placed to the credit of the employee therein if the rules of the permitted fund so provide.

33. Winding up of permitted funds - Notwithstanding the provisions of section 30, where a permitted fund is wound up the Board may, if it considers it desirable in the interests of employees so to do, accept in their entirety the assets and liabilities of such permitted fund at such date as is agreed and may place to the credit of each member of such fund, in the Fund, a sum equal to the amount standing to his or her credit in the permitted fund on that date.

34. Rules and accounts of permitted funds - An employer who has established a permitted fund shall:

(a) Furnish the Board with such accounts in respect of such permitted fund, duly certified by an accountant approved by the Board, as the Board may require;

(b) Comply with the rules of such permitted fund and pay such contributions and donations into such fund within such period as the rules of such fund shall require;

(c) Inform the Board of any proposed amendment to the rules of such permitted fund and shall not effect any such amendment except with the written consent of the Board; and

(d) Furnish such returns to the Board as the Board may prescribe concerning employees who are members of, or who have ceased to contribute to, such permitted fund.

PART VII
WITHDRAWAL OF CONTRIBUTIONS

35. Options on withdrawal - (1) As from the date of entitlement a member may exercise one of the following options to withdraw from the Fund:

(a) If the member has attained the age of 55 years the member may elect either:

(i) To take a monthly pension for the members lifetime with provision after the members death for a pension payable to the members spouse (if any) during the members widowhood at a rate equivalent to 50 percent of that to which the member was entitled during the members own lifetime or an amount from time to time determined by the Board, whichever shall be the greater:

PROVIDED THAT the pension payable to a members spouse shall not be payable in excess of a period of 10 years but the Board in its sole discretion, having regard to all relevant circumstances, may decide to continue such payment for such further period or periods as it shall think fit.

(ii) To receive up to one quarter of the amount then standing to the members credit in the Fund in cash with the further provision of a pension as provided for in subparagraph (i) of this paragraph but the amount of any pension so payable shall be reduced by such proportion as the amount withdrawn in cash bears to the amount standing to the members credit in the fund at the date of the members entitlement; or

(iii) to withdraw the entire amount standing to the members credit; and

(b) If the member not having attained the age of 55 years is physically or mentally incapacitated from ever engaging in any further employment the members legal representatives may:

(i) Exercise any of the options in paragraph (a) of this subsection; or

(ii) If the amount standing to the credit of the members account exceeds $6,000 the member may request the Board to pay to the member the amount standing to the credit of the members account in full or in part and the Board shall exercise its discretion in relation thereto;

(c) If the member not having attained the age of 55 years dies there shall be payable to the members nominee under section 36 or other legal representative the amount declared payable by the Board under section 10 together with the amount standing to the members credit in the Fund:

PROVIDED THAT where the nominee is the dependent spouse of the deceased member, the member may elect to take some or all of any amount so payable by way of a monthly pension, as an annuity certain for the members lifetime.

(d) If the member has satisfied the Board that the member has permanently ceased to reside in Samoa the amount standing to the credit of the members account in the Fund shall be payable to the member;

(e) If the member has satisfied the Board that the member:

(i) has been accepted to undertake a course of theological study at a school of theology recognised by the Board; and

(ii) upon completion of the member’s course of study under subparagraph (i) the member will be entitled to join a retirement or superannuation scheme administered by a church or other religious organisation,

the amount standing to the credit of the member in the member’s Fund account shall be payable to the member or the member’s spouse.

(f) If the member has reached the age of 50 years and has not made a contribution to the Fund for a period of five years the member may elect to withdraw the amount standing to the credit of the members account in the Fund.

(1A) If a member is in receipt of any pension under subsection (1)(a) and has not attained the age of 65 years, the member may elect to withdraw in a lump sum the full amount of the members undrawn pension.

(2) In this section words importing the male gender shall import the female gender and vice versa.

(3) Any option exercised under any provision of this section shall be irrevocable.

(4) Any monthly pension for life taken under any provision of this section shall be at such rate per calendar month as the Board shall have previously declared under section 11 and unless the monthly pension has been determined on the basis that it shall be increased from time to time by reference to such things as shall be specified by the Board the monthly pension shall be fixed for the lifetime of the pensioner.

(5) On the death of any pensioner to whom this section applies there shall be paid to the spouse, or as the case may be, to any dependant if the deceased pensioner:

(a) Has a surviving spouse, such pension to that spouse as is provided for in subsection (1) of this section;

(b) Does not have a surviving spouse, the amount that was standing to his or her credit in the Fund at his or her date of entitlement reduced by the aggregate amount of payments made to him or her by the Fund to the date of his or her death;

(c) Was a widower/widow in receipt of a pension by right of his/her late husband/wife, the amount that was standing to the credit of the pensioner’s account in the Fund at the pensioner’s date of entitlement reduced by the aggregate amount of payments made to both the pensioner and his/her widower/widow to the date of the widow/widower’s death:

PROVIDED THAT where subsequent to the pensioner’s date of entitlement the person by right of whom the pension was payable has made contributions whether subsidised by the pensioners employer or otherwise the amount of such contributions together with the interest added thereon shall be added to any amount payable under the preceding provisions of this subsection.

(6) A spouse of any person for the purposes of this Act shall be such person as is proved to the satisfaction of the Board to be that person's spouse.

(7) All applications for withdrawal by the person claiming to be entitled thereto shall be supported by all such evidence as to age, identification, marriage, death, entitlement or otherwise as the Manager shall reasonably require.

(8) The amounts of $6,000 as provided in paragraphs (a) and (b) of subsection (1) shall be subject to annual increases as determined by the Board and the current rate of salary inflation.

35A. Former GSF Pensions - Each former GSF pension shall be payable under the same terms and conditions as applied under the provisions of section 10 of the Government Superannuation Act 1972 as at the 30th day of June 1993, provided that the Board in its sole discretion may increase any pension payable under this section or introduce additional benefits in respect of a pension payable under this section for a pensioner or the pensioners’ dependants.

36. Nomination - (1) Any employee or member of the Fund may by a memorandum duly executed by him or her nominate a person or persons to receive in his or her or their own right such portions of the amount payable out of the Fund under the provisions of this Act on his or her death as such memorandum shall indicate.

(2) If, at the time of the death of any member of the Fund, there is no person so nominated, the amount standing to the member's credit in the Fund may be paid to a spouse, or where there is no spouse, to a person who satisfies the Fund that he or she is the deceased member's principal dependant relative or to the Public Trustee for disposal in accordance with the law for the time being in force.

(2A) A person, other than the Public Trustee, who receives any moneys paid pursuant to subsection (2) shall provide the Fund with an indemnity in relation to the payment of those moneys.

(3) If any person nominated, other than a spouse, shall be under the age of 18 years at the time of payment of the amount payable out of the Fund, his portion of the amount payable shall be paid to the Public Trustee for the benefit of such nominated person.

(4) The Board may in its discretion refuse to accept any nomination where it has reason to believe that such nomination has been made under undue influence, or is in favour of the nominator's employer if such employer is not a relative, or if the effect of the nomination is to pledge the amount or any part of the amount standing to the member's credit as security, and any such nomination shall be null and void.

(5) Every nomination shall be made in writing on an appropriate form, shall be signed by the nominator in the presence of 2 officers of the Fund who shall attest and countersign such nomination as witnesses thereof and shall be delivered to the Manager for registration.

(6) A nomination shall be revoked:

(a) By the death of the nominee, or, where there are nominees more than one, by the death of all the nominees in the lifetime of the nominator;

(b) So far as relates to the interest thereunder of any nominee being one of 2 or more nominees, by the death of that nominee in the lifetime of the nominator unless the interest of the nominee is disposed of by the nomination:

PROVIDED THAT in the event of any such revocation the amount which would have been payable to such deceased nominee shall be paid to the surviving nominees in equal shares.

(c) By a subsequent nomination or an instrument of revocation duly made in accordance with the provisions of this section by the same nominator,-

but a nomination shall not be revoked by any will or by any other act, event, or means whatsoever.

(7) Where a nominee dies after the death of the nominator but before any sum has been paid to him or her as a nominee the provisions of this section shall apply to the nominee and the sum payable to him or her as if at the date of his or her death the deceased nominee were a member of the Fund.

37. Special death benefit - (1) In the case of any member who shall die before attaining the age of 55 years there shall be paid on his or her death by way of a special death benefit such sum as may be declared by the Board in accordance with the provisions of section 10 provided always that at the date of death of such member the following conditions are satisfied:

(a) The amount deducted from the member's credit in accordance with subsection (2) of section 25 at the date of the last such deduction shall have been not less than $1; and

(b) In the case of an employee, contributions to the Fund shall have been paid in respect of him or her in each contribution half-year in the test period; or

(c) In the case of a voluntary member a sum of not less than $5 shall have been paid by or in respect of him or her in each contribution half-year in the test period.

(2) In the case of any such deceased member who did not however at the date of his or her death satisfy the conditions set out in paragraph (a) and (b) or (c) of the preceding subsection, the amount to be added to his or her credit at the date of his or her death shall be calculated in the following manner:

(a) If the amount deducted from the deceased member's account in accordance with the provisions of section 10 of this Act at the date of the last such deduction shall have been less than $1, the maximum sum for the purpose of the succeeding paragraphs of this section shall be deemed to be such proportion of the maximum sum as the amount deducted as aforesaid shall bear to $1; and

(b) In the case of an employee, such maximum sum shall be abated by $15 in respect of each contribution half-year in the test period in which no contributions were paid in respect of him at the date of his death; or

(c) In the case of a voluntary member, such maximum sum shall be abated by $20 in respect of each contribution half-year in the test period in which less than $5 had been paid by or in respect of him or her at the date of his or her death:

PROVIDED THAT, if the deceased member was, during the test period, both an employee and a voluntary member, paragraph (b) shall apply to any contribution half-year in which he or she was an employee at any time and paragraph (c) to any contribution half-year in which he or she was a voluntary member for the whole of that half-year.

PART VIII
PROTECTION OF SUMS
CONTRIBUTED AND WITHDRAWN

38. Member's credit not subject to sequestration - (1) Subject to the provisions of subsection (2), no contribution to the Fund, nor any amount standing to the credit of a member in the Fund nor interest on any such contribution or amount, nor withdrawals made by the authority of the Board from the Fund under the provisions of sections 35 and 36 of this Act, nor the rights of any member of the Fund acquired thereunder, shall be assignable or transferable or liable to be attached, sequestrated or levied upon, for or in respect of any debt or claim:

PROVIDED HOWEVER THAT where any member of the Fund has been convicted in Samoa or elsewhere on a charge of theft or misappropriation of money or property belonging to his or her employer or former employer a Court of competent jurisdiction may direct that any money standing to the credit of such member in the Fund shall be applied in whole or in part towards the maintenance of the wife and children of such contributor and if the Court is satisfied that any such money is not required for that purpose it may direct that it be applied in whole or in part in restitution of the amount or value of the money or property stolen or misappropriated.

(2) Notwithstanding the provisions of subsection (1) of this section, where the Board lends any money, or has prior to the commencement of this subsection lent any money, from any source, including the Government Superannuation Fund, to any member, including any member of the Government Superannuation Fund:

(a) The whole of the amount standing to the credit of that member in the Fund at any and all times shall stand charged with the repayment of such loan and all interest and other charges payable pursuant to the terms and conditions of the loan; and

(b) If any default is made in respect of any payment due to the Board pursuant to the terms or conditions of the loan the Board may, after giving to that member two weeks written notice of its intention so to do, satisfy the default by deducting the amount of the default or the full amount of the loan if the agreement provides that the full amount becomes payable upon default from the amount in the Fund standing to the credit of the member; and

(c) At the date of entitlement, the amount of the loan and all interest and other charges payable pursuant to the loan, whether or not previously due and payable, shall become immediately due and payable, and may thereupon be deducted by the Board from the amount standing to the credit of that member in the Fund.

(3) The whole or any part of any amount deducted pursuant to subsection (2) of this subsection may, at the date of entitlement, and at the option of the Board if not theretofore repaid to the Board, be treated by the Board as if it were a withdrawal pursuant to section 35 (1) (a) (ii).

39. Bankruptcy of employee - The bankruptcy of an employee shall not affect the payment of contributions from the wages of the employee in accordance with the provisions of this Act, but such payments shall continue to be made notwithstanding the provisions of any other Act and the portion of wages so paid shall be deemed not to form part of his after-acquired property.

40. Bankruptcy, liquidation, etc., of employer - (1) Where any trustee in bankruptcy, assignee, liquidator, receiver, personal representative or other such person is dealing with the property, business or estate of any employer who has failed to pay any contributions payable by the employer under the provisions of subsection (1) of section 16 of this Act, such person shall pay such contributions in such manner as may be determined by the Board before making any distribution of such property, business or estate.

(2) Any trustee in bankruptcy, assignee, personal representative or other such person shall, before distributing any assets under his or her control, obtain from the Manager of the Fund a certificate to the effect that all contributions payable under the provisions of subsection (1) of section 16 by such person out of any estate under his or her control have been paid.

(3) If any distribution is made by any trustee in bankruptcy, assignee, personal representative or other such person without first obtaining a certificate under the provisions of the last preceding subsection, then such person shall be personally liable for any unpaid contributions together with any surcharge payable under the provisions of section 19.

41. Secrecy - Notwithstanding the provisions of any other Act the Board shall not be required to divulge, save to the member, or if the member is dead, to his or her nominee, any matter relating to the amount standing to the credit of a member of the Fund, nor any particulars of such member or of any employer save with the consent of such member or employer:

PROVIDED THAT nothing in this section shall prevent the Board or its officers from giving evidence relating to any matter in any criminal proceedings, or from disclosing to any other person any matter pertaining only to the identity of the member including his registration number.

PART IX
MISCELLANEOUS PROVISIONS

42. Offences and penalties - (1) If any person:

(a) For any purpose connected with this Act:

(i) Knowingly makes any false statement; or

(ii) Produces or furnishes or causes or knowingly allows to be produced or furnished any document which he or she knows to be false in a material particular.

(b) Fails to pay to the Fund by the due date any amount which, under the provisions of subsection (1) of section 16 of this Act, he or she is liable to pay by such due date in respect of any employee;

(d) Fails to comply with any requirement of section 34;

(e) Fails to transfer to the Fund any sum which he or she is required to transfer to it by the provisions of subsection (1) of section 30 within such time as he or she is required by that section so to transfer it;

(f) Fails to pay to the Board within 14 days after the date of demand any surcharge which he or she is liable to pay under the provisions of section 19;

(g) Being or ever having been a member, officer, servant or agent of the Board directly or indirectly communicates or reveals to any person any matter relating to the business of the Board which shall have become known to him or her in his or her capacity as member, officer, servant or agent, except as may be required for the due discharge of his duties as such member, officer, servant or agent or as may be permitted by the Board;

(h) Procures any member, officer, servant or agent of the Board or any person who had ever been such member, officer, servant or agent to communicate or reveal any such matter as is set out in the last preceding paragraph;

(i) Prior to his or her date of entitlement, assigns, mortgages, pledges, transfers, or surrenders any policy of insurance received by him or her under the provisions of subsection (1) of section 31 except as is provided for by that section;

(j) Fails to pay any contribution or surcharge which he is required to pay under the provisions of section 40 of this Act;

(k) Fails to produce at the time specified, any document required to be produced by notice in writing under the provisions of paragraph (c) of section 51,-

he or she shall in respect of each such default be guilty of an offence and shall on conviction be liable to a fine not exceeding 5 penalty units or to imprisonment for a term not exceeding 2 years or to both such fine and imprisonment.

(2) If any person deducts from the wages of an employee any sum greater than that permitted to be recovered under the provisions of this Act or, having made any deduction, fails to pay to the Fund the contribution in respect of which such deduction has been made, he or she shall in respect of each such default be guilty of an offence and shall on conviction be liable to a fine not exceeding 10 penalty units or to imprisonment for a term not exceeding 3 years or to both such fine and imprisonment.

43. Offences by employers - (1) Any employer who:

(a) Fails to obtain, complete or forward any registration documents as required under the provisions of this Act or by regulations made under this Act;

(b) Fails to complete or return any schedule of contributions or remittance statements as required under the provisions of this Act or by regulations made under this Act;

(c) Fails or refuses to make available the duplicate copy of any schedule of contributions or remittance statements in accordance with the provisions of this Act or by regulations made under this Act;

(d) Fails to deliver to any of his or her employees any documents he or she is required so to deliver under the provisions of this Act or by regulations made under this Act; or

(e) Employs or continues to employ any person who has not registered with the Fund as an employee,-

shall in respect of each such default be guilty of an offence and shall be liable on conviction to a fine not exceeding 5 penalty units or to imprisonment for a term not exceeding 6 months, or to both such fine and imprisonment.

(2) Where any person has been convicted of an offence under the provisions of paragraph (a) or paragraph (b) of the last preceding subsection of failing to forward or return any document, schedule or statement, the Court by which he or she is so convicted may order the production of such document, schedule or statement to the Manager within such time as it may consider reasonable in the circumstances and may further order that in default of such production such person shall be liable to a penalty not exceeding 1 penalty unit for every day during which such default continues.

44. Offences by employees - Any employee who:

(a) Fails to furnish any signature required by the provisions of this Act or of any regulations made under this Act;

(b) Fails to provide to his or her employer any information required by this Act or by regulations made under this Act,-

shall in respect of each such default be guilty of an offence and shall be liable on conviction to a fine not exceeding 4 penalty unit or to imprisonment for a term not exceeding one month, or to both such fine and imprisonment.

45. Notice of unpaid contributions - If notice of intention so to do is served by the prosecuting officer upon the defendant, evidence may be given, at any trial for an offence under the provisions of paragraph (b) of subsection (1) of section 43, of other contributions unpaid at the date of the service of the summons upon the defendant, in respect of other employees, in the form of a certificate under the hand of the Manager and, if the defendant is convicted of such offence, the Court by which he or she is so convicted may, without prejudice to any right under the provisions of section 50 of this Act, order the defendant to pay to the Fund the amount of such unpaid contributions, together with any contributions unpaid at the date of trial in respect of each employee referred to in the charge upon which the defendant has been convicted, and the provisions of the law relating to fines shall apply to any such contributions or any portion thereof ordered to be paid.

46. Further powers of Court - Where any person is convicted under the provisions of paragraphs (e), (f) or (j) of subsection (1) of section 42 of this Act of failure to make any transfer or to pay any surcharge, the Court by which he is so convicted may, without prejudice to the provisions of section 50 of this Act, order the defendant to pay to the Fund the amount required to be transferred or to be paid as a surcharge in the same way as is provided in relation to the payment of contributions under the provisions of the last preceding section.

47. Liability of officers of corporations - Where an offence under this Act has been committed by a body corporate, firm, society or other body of persons, any person who at the time of the commission of the offence was a director, manager, secretary or other similar officer or a partner of the body corporate, firm, society or other body of persons or was purporting to act in such capacity shall, as well as such body corporate, firm, society or other body of persons, be deemed to be guilty of that offence unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.

48. Prosecutions - Prosecutions in respect of any offence under this Act may be instituted by any officer, servant or agent of the Board authorised in writing in that behalf by the Manager, and any such officer, servant or agent may conduct any such proceedings as are within the jurisdiction of the Magistrate's Court.

49. Evidence in proceedings - In any criminal or civil legal proceedings under the provisions of this Act, a copy of an entry in the records or accounts of the Fund duly certified under the hand of the Manager shall be prima facie evidence of such entry having been made and of the truth of the contents thereof, and a certificate under the hand of the Manager that there is no entry shall be prima facie evidence that no entry has been made.

50. Civil proceedings - (1) All contributions payable under the provisions of this Act may, without prejudice to any other remedy, be recoverable by the Board as a debt due.

(2) Proceedings for the recovery as civil debts of any contribution may, notwithstanding anything in any other Act to the contrary, be brought at any time within 6 years from the date when the contribution becomes due.

(3) Proceedings for the summary recovery as civil debts of contributions may be instituted by any officer, servant or agent of the Board authorised in writing in that behalf by the Manager and any such officer, servant or agent may conduct any such proceedings as are within the jurisdiction of the District Court.

(4) In this section the word "contribution" shall be deemed to include any surcharge under the provisions of section 19.

51. Powers of inspectors - (1) An inspector appointed under the provisions of subsection (3) of section 5 of this Act may at any reasonable time:

(a) Enter any premises or place where persons are believed to be engaged as employees;

(b) Make such examination and inquiry as may be necessary for ascertaining whether the provisions of this Act are being or have been complied with in any such premises or place;

(c) Require the production of any document which an employer is required to keep under the provisions of this Act or of any other Act pertaining to employment, including the Income Tax Administration Act 1974, and for this purpose may, by notice in writing sent by registered post to an employer's address, require such production at any place reasonably accessible to such employer on a date and at a time specified in such notice, provided that the date so specified shall not be less than 21 days from the date of posting of such notice and a notice so posted shall be deemed to have been served upon the employer when the notice would arrive in ordinary cause of post;

(d) Examine, either alone or in the presence of any other person, with respect to any matters under this Act on which he or she may reasonably require information, every person who he or she has reason to believe can give information respecting the subject-matter of the inquiry, and require such person to be examined, and for the purposes of such examination may summon any such person to attend at the time and place specified in such summons.

(2) An inspector, or any person appointed under the provisions of section 5 and so authorised in writing by the Manager, may make such examination and inquiry as may be necessary for ascertaining the truth of any statement made for the purpose of establishing the date of entitlement of any member of the Fund and may, for that purpose:

(a) Examine, either alone or in the presence of any other person, with respect to any matters under this Act on which he or she may reasonably require information, every person who he or she has reason to believe can give information respecting the subject-matter of the inquiry, and require every such person to be examined, and for the purposes of such examination may summon any such person to attend at the time and place specified in such summons;

(b) Require any person who makes any such statement to sign a declaration as to its truth.

52. Regulations - The Head of State, acting on the advice of Cabinet, may from time to time make such regulations as shall be necessary or expedient for giving full effect to the provisions of this Act and for the due administration thereof.

53. Reciprocal agreements - (1) The Minister, after consulting the Board, shall be empowered to enter into a reciprocal agreement with the Government of any other country or territory in which a fund similar to the Fund has been established and such agreement may provide, amongst other matters, that:

(a) Any period of work for an employer in that country or territory shall be treated as a period of work in Samoa for that employer for the purpose of the definition of "employee" contained in section 2 of this Act; and

(b) Subject to such conditions as may be laid down in the reciprocal agreement, any amount standing to the credit of any member of the Fund who works for any employer in that country or territory may be transferred to his or her credit in such fund, and any amount standing to the credit in such fund of any person who becomes a member of the Fund may be transferred to his or her credit in the Fund,-

and if any such reciprocal agreement containing such provisions shall be entered into, the definition of "employee" contained in section 2 shall be deemed to be modified accordingly, so however that no person shall be required to contribute to the Fund in respect of any period during which he or she did not work in Samoa and no employer shall be required to contribute in respect of any such employee during such period, and the transfer by the Board of credits to and from the Fund in such manner shall be permitted.

(2) Any reciprocal agreement made under the provisions of the last preceding subsection shall be published in the Gazette and the Savali and shall come into force on the date of such publication or on such later date as may be provided in the agreement.

54. Exemptions from income tax - (1) The income of the Fund shall be wholly exempt from income tax.

(2) Where any member or nominee or successor is entitled to withdraw from the Fund any sum otherwise than by way of a pension such sum shall be wholly exempt from income tax.

55. Special exemptions for member's contributions - Contributions to the fund by members shall be allowable by the Commissioner of Inland Revenue as a special exemption under section 60 of the Income Tax Act 1974 subject to the maximum imposed by that section for the time being.

56. Employer's contributions deductible - Where in respect of any employee an employer has made a contribution to the Fund which he or she is not entitled by subsection (2) of section 16 to recover from such employee so much of that contribution which is borne by the employer shall be deductible from the assessable income of the employer under the provisions of section 26 of the Income Tax Act 1974.

57. Exemption from estate duty - (1) Any amount standing to the credit of a member in the Fund at the date of his or her death shall not form part of the dutiable estate of the deceased member.

(2) Subsection (1) shall not apply to contributions made under section 22 where:

(a) The contributions made by the voluntary member within 3 years before his or her death exceed $30,000 for each year; or

(b) The total amount standing to the credit of the deceased member's account exceeds $100,000.

PART X
PARLIAMENTARY RETIREMENT FUND

58. Repealed by section 23 of the Parliamentary Pension Scheme Act 1998

59. Repealed by section 23 of the Parliamentary Pension Scheme Act 1998

60. Repealed by section 23 of the Parliamentary Pension Scheme Act 1998

61. Repealed by section 23 of the Parliamentary Pension Scheme Act 1998

62. Repealed by section 23 of the Parliamentary Pension Scheme Act 1998

PART XI
JUDICIARY RETIREMENT FUND

63. Interpretation - (1) Unless the context otherwise requires, in this Part:

"Fund" means the Judiciary Retirement Fund.

"Participant" means participant in the Judiciary Retirement Fund.

"Salary", in relation to a participant in the Fund, means the salary from time to time payable to him or her, excluding allowances, in respect of his office as a Member of the Judiciary.

(2) This Part XI of this Act shall be deemed to have come into force on the 1st day of January 1972.

64. Establishment of Judiciary Retirement Fund - There is hereby established the Judiciary Retirement Fund which Fund shall be a Special Fund within the National Provident Fund.

65. Eligibility and contributions - (1) Every Samoan holding Office as a Judge, District Court Judge or Fa'amasino Fesoasoani either at the commencement of this Part of this Act or at any time thereafter shall be or become by virtue of that fact a participant in the Fund.

(2) Without further appropriation than this Act, as soon as practicable after payment of salary to a participant hereof the Minister shall pay into an account, in the name of such participant in the Fund out of the Treasury Fund a sum equal to 10 percent of the salary (excluding allowances) so paid to such participant subsequent to the commencement of this Part of this Act.

(3) Without further appropriation than this Act, the Minister shall pay into the account in the Fund of every participant who, at the commencement of this Part of this Act, is a Fa'amasino Fesoasoani an amount equal to 5 percent of the salary actually paid to such Fa'amasino Fesoasoani in respect of his or her office during any period between the 1st day of January 1962 and the commencement of this Part of this Act.

66. Application of Act - Except as otherwise modified by the preceding sections 63, 64 and 65 hereof, all the provisions of this Act shall apply to the Judiciary Retirement Fund and to the participants thereof.

PART XII
SENIOR CITIZENS BENEFIT FUND

67. Commencement of this Part - (1) This Part XII of this Act excepting sections 71 and 79 shall come into force on the date this Act is assented to by the Head of State.

(2) Sections 71 and 79 of this Part of this Act shall come into force on the 1st day of November 1990.

68. Interpretation - (1) Unless the context otherwise requires, in this Part:

"Application" includes reapplication.

"Benefit" means a benefit payable under this Part of this Act.

"Beneficiary" means a person who is qualified to receive benefits under this Part of this Act and is registered under this Part of this Act.

"Fund" means the Senior Citizens Benefit Fund established pursuant to section 68 of this Act.

"Month" means a calendar month.

"Prescribed" means prescribed by regulations made under this Act.

"Register" means the register established and maintained under this Act.

"Registration" means enrolment on the register and "registered" has a corresponding meaning.

69. Establishment of Senior Citizens Benefit Fund - There is hereby established a Senior Citizens Benefit Fund which Fund shall be administered by the Board separately from the National Provident Fund.

70. Cost of benefits and administration - Benefits payable from the Senior Citizens Benefit Fund and the costs of administering the Fund shall be met from monies appropriated from time to time by Parliament for the purpose.

71. Application of other provisions of this Act - Parts I, II, IX and subsection (2) of section 6 and section 8, subsection (1) of section 12, and section 14 of this Act shall apply to the Fund and to this Part with such modifications as the context may require.

72. Senior Citizens benefits - (1) Subject to the provisions of this Part, after the coming into force of this section every person who has attained the age of 65 years and –

(a) Is a citizen of Samoa; or

(b) Can prove that they have been a permanent resident of Samoa for the entire period of their life –

and who is registered, shall be entitled to receive benefits under this Part.

(2) Notwithstanding the provisions of subsection (1) of this section no person shall be entitled to a benefit for any period commencing before the first day of the month following the date upon which that person attains the age of sixty five 65 years.

73. Applications for registration - (1) Applications for registration shall be made and registration shall be effected in the manner prescribed.

(2) An application for registration may be made at any time after the commencement of the month prior to the month in which the applicant will attain the age of sixty five 65 years.

74. Residential qualifications for benefits - (1) Unless exempted by the Board under subsection (2), no person shall be entitled to a benefit or be registered unless the person:

(a) Is a resident in Samoa at the date of the person’s application for registration; and

(b) Has resided continuously in Samoa for a period of not less than ninety days immediately prior to the date of the person’s application.

(2) The Board may exempt a person from all or part of the requirements of subsection (1) if the person:

(a) Is employed by the Government in an overseas mission; or

(b) Is employed by an international or regional organisation of which the Independent State of Samoa is a member; or

(c) Satisfies the Board that the person’s absence from Samoa is reasonable and appropriate in the circumstances provided that the total period of the person’s absence from Samoa does not exceed 90 days prior to the date of the person’s application for registration.

75. Prior registration required - Notwithstanding any other provision of this Act no person shall be entitled to a benefit in respect of any month commencing prior to the expiry of thirty days from the date upon which he applies for registration:

PROVIDED HOWEVER THAT in the case of a person who reapplies for registration after his name has been removed from the Register as a result of his absence from Samoa the Board may in its discretion allow payment of a benefit in the month following the month in which that person so reapplies.

76. Rates of benefits and payment thereof - Benefits under this Part of this Act shall be monthly benefits each computed at the rates determined by the Government from time to time and shall be payable monthly in such manner and on or before such monthly dates as shall be prescribed.

77. Benefits to be exempt from taxation - Benefits payable pursuant to this Part of this Act shall be exempt from taxation and the provisions of paragraph (v) of subsection (1) of section 7 of the Income Tax Act 1974 shall apply accordingly.

78. Board to keep Register - The Board shall as prescribed establish, keep and maintain a Register of persons who have been accepted by the Board as being eligible for benefits under this Part of this Act and who remain eligible for such benefits.

79. Absence from Samoa - (1) Any beneficiary who departs from Samoa and remains absent from Samoa for more than thirty consecutive days shall be deemed to have ceased to be eligible for benefits under this Part of this Act from the date of his departure from Samoa and his or her name shall be deemed to have been removed from the Register accordingly.

PROVIDED THAT if the Board is satisfied that the reasons for a beneficiary’s absence from Samoa are reasonable and appropriate it may determine that the beneficiary is entitled to receive the benefits relating to that period of absence.

(2) No person whose name has been or is deemed to have been removed from the Register pursuant to subsection (1) of this section shall be entitled to receive any benefit for any period after the date his or her name has been removed or is deemed to have been removed from the Register.

(3) Every person who receives any benefit in respect of himself or herself or any other person if his or her name or the name of that other person has been or is deemed to have been removed from the Register pursuant to section 80 of this Act or subsection (1) of this section shall, if the payment of such benefit is in respect of any period after his or her name or the name of that other person has been or is deemed to have been removed from the Register forthwith on demand made by the Board repay to the Board the amount of such benefit or benefits and such amount if not so repaid shall constitute a debt due to the Board.

(4) Any person whose name has been removed or is deemed to have been removed from the Register may reapply for registration in the prescribed manner.

80. Removal of name from Register on death - Upon the death of any person the name of that person shall be removed from the Register or shall be deemed to have been removed from the Register on the last day of the month in which he or she died.

81. Other entitlements - (1) Every beneficiary shall upon presentation of such identification as may be prescribed be entitled free of charge to:

(a) Medical treatment for himself or herself at any hospital operated by the Government together with such medicines as may be prescribed and supplied at that hospital;

(b) Travel for himself or herself between Upolu and Savaii and between Samoa and American Samoa on any passenger carrying ferry operated by the Government.

(2) Nothing in this section shall be deemed to authorise free transportation of any vehicle on any ferry.

82. Regulations - (1) The Head of State acting on the advice of Cabinet, may from time to time make regulations for any purpose for which regulations are contemplated under this Part of this Act, or which are necessary or convenient to be prescribed for the carrying out of, or the giving of full effect to, the provisions of this Part of this Act and its due administration.

(2) In particular and without prejudice to the generality of the foregoing power, such regulations may provide for any or all of the following matters:

(a) Providing for the administration of the Senior Citizens Benefit Fund;

(b) Providing for information to be supplied and forms to be used by persons applying for registration under this Part of this Act;

(d) Providing for the keeping of a Register of persons entitled to benefits under this Part of this Act;

(e) Providing for the method or methods to be used in the payment of benefits;

(f) Providing for the monthly date or dates on or before which benefits are to be paid;

(g) Providing for the nature and form of evidence of identification to be used by beneficiaries, and the matters required to be complied with by any beneficiary wishing to obtain such evidence of identification;

(h) Providing for records to be kept by Government hospitals in respect of persons obtaining free treatment or medicines;

(i) Providing for the inspection of records by persons authorised so to do by the Board;

(j) Empowering the Board to carry out investigations and enquires and to summon witnesses where it has reason to believe that any person should not be registered under this Part of this Act or being registered should have his or her name removed from the Register, or that an offence has been committed under this Part of this Act.

83. Procedure where none laid down - In the event that any act or step is required or permitted to be done or taken under this Act, and no regulations have been made governing the same, that act or step shall be done or taken in accordance with directions laid down by the Board.

84. Offences - Every person commits an offence and shall be liable on conviction to a fine not exceeding 5 penalty units or to imprisonment for a term not exceeding two years who, for the purpose of obtaining any benefit or other entitlement under this Part of this Act for himself or herself or for any other person, makes any false statement to or otherwise misleads or attempts to mislead any person concerned in the administration of this Part of this Act or any other person whomsoever.

PART XII
SNPF HEALTH CARE SCHEME

85. Interpretation – (1) Unless the context otherwise requires in this Part:

"contract" means any contract whether written or oral and whether expressed or implied;

"contribution" means the contribution required under section 90;

"employed" means engaged under a contract of service or apprenticeship or in any employment in respect of which contributions are payable under section 16;

"Medisave Fund" means the Medisave Fund established under section 89;

"SNPF" means the Samoa National Provident Fund;

"Scheme" means the SNPF Health Care Scheme established under section 88.

86. Applications of other provisions of the Act – Parts I, II, III, IV, V, VI, VII, VIII, and IX of this Act shall apply to this Part and Part XIV with such modifications and adaptations as the context may require.

87. Cost of administration – The cost of administering the Medisave Fund shall be met from the Medisave Fund and the cost of administering the Medinsure Scheme shall be met from the Medinsure Fund.

88. Establishment of the SNPF Health Care Scheme – A SNPF Health Care Scheme shall be established and administered by the Board in accordance with the provisions of this Part and Part XIV.

89. Establishment of the Medisave Fund – Notwithstanding any other provisions of this Act, there shall be established a fund to be called the Medisave Fund into which shall be paid all contributions and out of which all payments shall be disbursed under this Part.

90. Payment of contributions – (1) Every employer shall pay to the Medisave Fund monthly in respect of each employee a contribution of 6 sene in respect of each complete tala of the amount of wages payable to such employee by such employer during such month.

(2) The Board may, in its discretion and on terms and conditions as the Board may impose, authorize in writing an employer or class of employers to pay the contribution at other intervals not exceeding 6 months.

(3) Subject to subsection (7) and notwithstanding the provisions of any written law or any contract to the contrary, an employer who pays the contribution to the Medisave Fund in respect of any employee in accordance with the provisions of subsections (1) and (2) shall be entitled to recover from the wages of such employee one half of such contribution,

PROVIDED THAT where the rate of wages payable to an employee is less than the minimum rate fixed pursuant to section 19 of the Labour and Employment Act 1972 no sum shall be deducted from the employee’s wages.

(4) Where any employer who has recovered any amount from the wages of an employee in accordance with subsection (3) fails to pay the contribution to the Medisave Fund within such time as may be determined by the Board by Notice, the employer shall be guilty of an offence and shall be liable on conviction to a fine not exceeding 100 penalty units or to imprisonment for a term not exceeding 3 years or to both.

(5) Notwithstading subsections (1), (2) and (3):

(a) an employee may contribute voluntarily to the Medisave Fund a sum additional to the amount payable under subsection (1) provided that the employee gives written notice to this effect to the employer and the Board;

(b) an employer shall pay the amount of any sum additional under paragraph (a) to the Medisave Fund in addition to the monthly contributions required under subsection (1), provided that the employee is employed by that employer and has not within six months of providing notice under paragraph (a), requested the employer and the Board in writing to cease to have the sum additional under paragraph (a) deducted from the employee’s wages;

(c) an employer may at any time pay to the Medisave Fund contributions in respect of any employee at a rate in excess of that required under subsection (1) provided that such excess contribution forms part of the employer’s contribution to the Medisave Fund.

(6) Notwithstanding any contract to the contrary, an employer shall not be entitled to recover in any way from an employee in respect of contributions payable under this Act any sum in excess of that permitted to be recovered under subsection (3) together with any sum additional contributed voluntarily by the employee under subsection (5) and any employer who recovers from an employee or attempts to recover any greater sum shall be guilty of an offence and shall be liable on conviction to a fine not exceeding 100 penalty units or to imprisonment for a term not exceeding 3 years or to both.

(7) Subject to subsections (8) and (9), the portion of any contribution recoverable from the wages of an employee in accordance with subsections (3) and (5) shall be recovered by the employer from the wages of the employee in respect of which the contribution is payable at the time of payment of those wages and not otherwise.

(8) Subject to such conditions as may be determined by the Board by Notice, where an employer has, by error not occasioned by that employer’s negligence, omitted to recover from the wages paid to an employee any amount or part of any amount that the employer would otherwise have been entitled to recover at the time of payment of the wages under subsection (1), the amount or part thereof may be recovered from the wages payable by the employer to the employee not later than 6 months from the date of the payment of the wages in respect of which the amount or part thereof was omitted to be recovered.

(9) Notwithstanding subsection (7), where an employer is required to pay to the Medisave Fund any additional contributions on additional wages an is entitled to recover such contributions from the wages of the employee in accordance with subsection (7), the employer may recover such contributions from the wages payable by the employer to the employee not later than 6 months from the end of the year in which the additional contributions are payable.

(10) Where an employer is required to pay to the Medisave Fund any additional contributions and is entitled to recover such contributions from the wages of the employee in accordance with subsection (7), the Board may, notwithstanding subsection (1) if it is satisfied that the employer is unable to recover in full or in part from the wages of the employee and the employee is no longer in the employment of the employer, waive the payment of that portion of the additional contribution that the employer is unable to recover.

91. Payment of interest on contributions in arrears – (1) Subject to subsection (2), where the amount of the contributions which an employer is liable to pay under section 90 in respect of any month is not paid within one month after the last day of the month during which the wages to which the contributions relate were payable, the employer shall be liable to pay a surcharge to the Board on the total of all such outstanding contributions under this Part at the rate of 24% per annum for the period commencing after the expiration of one month after the last day of the month during which such wages were payable and expiring on the date the contributions are paid to the Medisave Fund.

(2) Notwithstanding subsection (1), the Board may if it thinks fit, waive the payment of the whole or part of, or remit in whole or in part, the payment of any surcharge due under subsection (1).

(3) Any sum due to the Medisave Fund by way of surcharge under the provisions of this section shall be paid to the Board within 14 days of a demand in writing for such payment by the Board.

92. Contributions to be paid into Fund – (1) All sums collected or recovered on account of contributions to the Medisave Fund under this Part shall be paid into or carried to the Medisave Fund in such manner as may be determined by the Board by Notice.

(2) The Board shall cause to be credited to each member of the Medisave Fund -

(a) the amount of every contribution paid to the Medisave Fund for the member; and

(b) interest at the rate declared under section 9 at such intervals as the Board may determine by Notice.

93. Voluntary contributions – Notwithstanding anything in this Act but subject to any regulations made under section 99, a person in respect of whom no contribution is required to be paid under this Act may contribute voluntarily to the Medisave Fund in such manner and at such rate and upon such conditions as the Board may determine by Notice and such person shall be regarded as a member of the Medisave Fund under this Part and Part XIV.

(2) The Board shall credit every contribution received under subsection (1) into the Medisave Fund in the name of the person together with interest at the rate declared under section 9 at such intervals as the Board may determine by Notice.

94. Payment of members Medinsure premiums and co-payments – The Board shall withdraw or cause to be withdrawn from the money standing to the credit of each member of the Medisave Fund the premiums and co-payments required to be paid by section 102 and shall pay or cause to be paid such sums to the credit of the member in the Medinsure Scheme established under Part XIV.

95. Authorisation and conditions for other withdrawals from Medisave Fund – (1) Subject to section 94, no sum of money standing to the credit of a member of the Medisave Fund may be withdrawn except with the authority of the Board upon the application of a person entitled to withdraw the money from the Fund under subsections (2) and (3).

(2) A member of the Fund, or the member’s legal representative shall be entitled to withdraw the sum standing to the credit of the member in the Medisave Fund at any time provided that the Board is satisfied that the member -

(a) not having attained the age of 55 years, dies; or

(b) has attained the age of 55 years; or

c) not being a citizen of Samoa, has left or is about to leave Samoa permanently; or

d) is a citizen of Samoa and has permanently ceased to reside in Samoa.

(3) After the death of a member of the Medisave Fund, a person nominated by that member in accordance with section 36 shall be entitled to withdraw such portion of the sum standing to the credit of that member in the Medisave Fund in accordance with the terms of the memorandum executed by the member under the provisions of section 36.

96. Withdrawals – (1) Upon an application for the withdrawal of the sum of money standing to the credit of a member of the Medisave Fund the Board may authorise the payment to the applicant of such sum as the member is entitled to withdraw from the Medisave Fund and any interest calculated in accordance with section 9 up to the date of the authorisation or, if the applicant is a nominee appointed in accordance with section 36, such portion of the sum as the person is nominated to receive.

(2) When any contributions are due to be paid for a member of the Medisave Fund in respect of any period ending not later than the last day of the month next following the date on which the withdrawal of the sum of money standing to the member’s credit in the Medisave Fund is authorized and the contributions are not paid to the Medisave Fund until after the date of authorization, those contributions may in the discretion of the Board be treated as if they had been included in the amount standing to the credit of the member at the date of authorization of withdrawal and paid to the applicant accordingly.

97. Protection of benefits – (1) Except as may be provided for in any regulations made under section 99, no withdrawals made by the authority of the Board from the Medisave Fund under section 96 nor the rights of any member of the Fund acquired thereunder shall be assignable or transferable or liable to be attached, sequestered or levied upon for or in respect of any debt or claim.

(2) All moneys paid out of the Medisave Fund on the death of any member of the Medisave Fund shall be deemed to be impressed with a trust in favour of -

(a) the person or persons nominated under section 36 by the deceased member, if any; or

(b) the person or persons determined by the Public Trustee in accordance with section 36.

(3) Notwithstanding any other law, a member’s contribution into the Medisave Fund shall be deemed not to form part of the deceased member’s estate.

(4) No contribution to the Medisave Fund or interest thereon shall be subject to the debts of the member of the Medisave Fund, nor shall the contribution or interest pass to the Official Assignee on the bankruptcy of the member.

(5) If the member is adjudicated a bankrupt or is declared insolvent by judgment of the court, the member’s contribution and interest to the Medisave Fund shall be deemed not to form part of the property of the member.

(6) The bankruptcy of an employee shall not affect the payment of contributions from the wages of the employee in accordance with the provisions of this Part.

98. Moneys payable on death of member – (1) Any member of the Medisave Fund may by a memorandum executed in the manner determined by the Board by Notice nominate a person or persons to receive such portions of the amount payable on the member’s death out of the Medisave Fund in accordance with section 36.

(2) If, at the time of the death of a member of the fund, there is no person nominated under subsection (1), the total amount payable out of the Fund shall be paid to the Public Trustee for disposal in accordance with any written law for the time being in force.

(3) If any person nominated (other than a widow) is below the age of 18 years at the time of payment of the amount payable out of the Fund, such person’s portion of the amount payable shall similarly be paid to the Public Trustee for the benefit of the nominated person.

(4) The receipt of a person or persons nominated under subsection (1) or the Public Trustee under subsections (2) and (3) shall be satisfactory discharge to the Board for such portions of the moneys payable out of the Fund on the death of a member.

99. Regulations – The Head of State, acting on the advice of Cabinet, may from time to time make regulations as are necessary or expedient for the purpose of carrying out of or giving full effect to the provisions of this Part and its due administration.

PART XIV
MEDIINSURE SCHEME

100. Interpretation of this Part – In this Part -

"approved hospital" means any hospital approved by the Board by Notice;

"co-payment" means the portion or costs of hospitalization payable by the insured person;

"insured member" means an insured member of the Medisave Fund;

"insured person" means a person who is insured under the Scheme;

"Medinsure Fund" means the medical insurance scheme established and maintained by the Board under section 101.

101. Establishment of Medinsure Scheme – The Board may establish and maintain a medical insurance scheme to be known as the Medinsure Scheme for the purpose of paying the full or part of the costs incurred by an insured person for the person’s treatment in an approved hospital at any time during the period in which the person is insured under the Medinsure Scheme.

102. Premiums and co-payments – (1) Every insured person shall pay premiums and co-payments of such amount as may be prescribed by regulations made under section 105.

(2) The Board shall deduct the amount of premiums and co-payments payable by an insured member or the insured member’s dependant who is insured under the Scheme from the amount standing to the credit of that member in the Medisave Fund.

103. General obligation of insured person to furnish information – (1) An insured person or any other person who wishes to join the Medinsure Scheme shall when required by the Board:

(a) furnish to the Board such information as the Board thinks fit regarding that person’s, or members of the person’s family, health history, health and financial circumstances; and

(b) undergo such medical examination as the Board thinks fit.

(2) An insured person or any other person who wishes to join the Medinsure Scheme shall be under a duty to disclose to the Board all material facts which, if known to the Board, would have reasonably affected the decision of the Board to permit that person to join the Medinsure Scheme or entertain any claim made by the insured person under the Mediinsure Scheme.

(3) Despite any other law, any person insured under the Medinsure Scheme or any other person who wishes to join the Medinsure Scheme or is making a claim under the Medinsure Scheme shall be deemed to have:

(a) given consent to the Board to seek information from any doctor or other health care provider who has attended to the person or any hospital or other medical facility where the person has received treatment; and

(b) authorized such doctor, other healthcare provider, hospital or other medical facility to give information requested by the Board.

(4) Any information, including but not limited to financial information relating to an insured person obtained by the Board under this section, may be used by the Board and such other organisations as the Board determines necessary for the purpose of administering the Medinsure Scheme.

104. Establishment of Medinsure Fund – (1) The Board shall establish and maintain a fund to be known as the Medinsure Fund into which shall be paid all premiums and, if the Board so determines, co-payments collected under this Part and out of which shall be met all payments to be paid by it under the Medinsure Scheme.

(2) The Medinsure Fund shall be controlled and administered by the Board.

(3) The moneys in the Medinsure Fund shall be managed in accordance with the provisions of section 6.

105. Regulations – (1) The Head of State, acting on the advice of Cabinet, may make regulations as are necessary or expedient for the purpose of carrying out of or giving full effect to the provisions of this Part and its due administration.

(2) Without limiting the general power conferred in subsection (1), such regulations may be made for any or all of the following purposes:

(a) specify the members or class of members or other persons who are entitled to join the Medinsure Scheme;

(b) prescribe the conditions under which an insured person is entitled to claim the benefits payable under the Medinsure Scheme;

(d) prescribe for the rates of premiums and co-payments payable by insured persons and the manner and time for payment of such premiums and co-payments;

(e) provide for the refund of any premium or co-payment and the rate, method or circumstances under which the refund shall be made;

(f) provide for such information, evidence and documents that the Board may require an insured person to furnish for the purposes of this Part; and

(g) provide for all matters which are otherwise required or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying out or giving effect to this Part.

REVISION NOTES 1997

The National Provident Fund Act 1972 appearing in this reprint comprises that Act as it appears in the 1977 reprint together with the amendments shown below:

Section 2: Clause (d) of the definition of "Date of Entitlement" was substituted by section 2 of the National Provident Fund Amendment Act 1981. Clause (f) of the definition of "Employee" was substituted also by section 2 above.

A new clause (e) was added to the definition of "Date of Entitlement" by the National Provident Fund Amendment Act 1984 and the words "or his wife where the member" were added by section 2 of the National Provident Fund Amendment Act 1988.

Three new definitions "Former G.S.F. Contributor", "Former GSF Pension" and "GSF Transfer balance" were added by section 2 of the National Provident Fund Amendment Act 1993/1994.

Section 3: In subsection (1) clauses (a) to (f) were repealed and replaced and subsections (2) to (7) were repealed and replaced by section 3 of the 1981 Amendment Act.

This section was then amended further in subsection (1) by deleting clause (a) and renumbering the clauses by the 1984 Amendment Act.

Again the 1991 Amendment Act amended clause (f) of subsection (1) by deleting words and substituting a new subsection (3) to section 3 and repealing subsection (4).

Section 6: In subsection (3) the words "the Manager, Officers and servants of the Fund" were substituted by the 1981 Amendment Act, section 7.

Subsection 2A was added by 1986 No.24 and also amended subsection (3).

Section 9: 4% was substituted by section 8 of the 1981 Amendment Act.

Section 10: A new section 10 was substituted by section 9 of the 1981 Amendment Act.

Section 16: A new proviso to subsection (1) was substituted by the 1993/1994 Amendment Act and a new proviso to subsection (2) was substituted by section 10 of the 1981 Amendment Act.

Section 19: Subsection (1) was substituted by the 1984 Amendment Act No.44.

Section 23: A new section substituted by section 4 of the 1993/1994 Amendment Act.

Section 24: The words "or earlier, if he satisfies the Board that he had ceased being employed and is not likely to be employed again" were added to clause (iii) of subsection (1) by section 13 of the 1981 Amendment Act.

Section 25: In subsection (2) the words "or such other sum to be determined by the Board from time to time" were added by section 14 of the 1981 Amendment Act and in subsection (8) the words "or such other period to be determined by the Board from time to time" were added by the same section.

Section 26: In subsection (3)(c) the words "either generally or for a particular member or class of members" were added by section 15 of the 1981 Amendment Act.

Section 27: Repealed and replaced by section 6 of the 1993/1994 Amendment Act.

Section 35: In subsection (1) (a) the words "an amount from time to time determined by the Board" were substituted by section 16 of the 1981 Amendment Act, and in (5) the words "to the spouse, or as the case may be, to any dependant" were added by the same section. subsection (1) (e) is a new subsection added by the 1984 Amendment Act, and the words "or his wife" were added by the 1988 Amendment Act. In subsection (1) (a), (iii) and (b) (ii) the figure "$6,000" was substituted by section 2 of the 1988 Amendment Act No.17. That section also added subsection (8).

Section 35A: A new section added by section 7 of the 1993/1994 Amendment Act.

Section 36: In subsection (2) the words "to a spouse, or where there is no spouse, to a person who satisfies the Fund that he is the deceased member's principals dependant relative or" were added by section 17 of the 1981 Amendment Act; and at the end of subsection (2) a new subsection (2A) was added by the same section.

Section 37: In subsection (1) the words "paid on his death" were added by section 18 of the 1981 Amendment Act.

Section 38: Subsection (2), a new subsection added by the 1992/1993 Amendment Act, section 2. In the same subsection the words "including the Government Superannuation Fund", were added and later in the same subsection the words "including any member of the Government Superannuation Fund" were added by section 8 of the 1993/1994 Amendment Act.

Section 43: A new clause (e) added to subsection (1) by section 19 of the 1981 Amendment Act.

Section 57: Repealed and replaced by section 20 of the 1981 Amendment Act.

Sections 67 These sections are all in Part XII and were added
to 84: by section 2 of the 1990 Amendment Act.

REVISION NOTE 2008

This law has been generally edited as provided for by section 5 of the Revision and Publication of Laws Act 2008. The following general revisions have been made –

(a) References to Western Samoa have been amended to Samoa in accordance with an amendment to the Constitution of Samoa in 1997.

(b) The fines have been amended and are stated as penalty units as provided for by the Fines (Review and Amendment) Act 1998.

(d) Amendments have been made to conform to modern drafting styles and to use modern language as applied in the laws of Samoa.

(e) Amendments have been made to up-date references to offices, officers and statutes.

(f) Other minor editing has been done in accordance with the lawful powers of the Attorney General.

The following amendments have been made to specific sections of the Act to incorporate amendments made by Act of Parliament passed since the publication of the Western Samoa Statutes Reprint 1978-1996 –

By the National Provident Fund Amendment Act 1998 (No. 41) -

Section 2 Amended by deleting the definition for Manager and inserting General Manager and its definition.

Section 5 Amended by deleting and inserting the Heading "Powers of the Board" and replacing subsection (1).

Section 6(2) Amended by adding "which interests shall in all respects be paramount" and replacing the first and second proviso.

Section 35 Amended by replacing paragraph (iii) from subsection (1)(a), paragraph (e) from subsection (1)(a), adding paragraph (f) in subsection (1)(a) and inserting a subsection (1A).

Section 38(2) Amended by inserting into paragraph (b) the words "or full amount of the loan if the agreement provides that the full amount becomes payable upon default.

Section 72 Amended by replacing subsection (1).

Section 79(1) Amended by adding a proviso.

By the National Provident Fund Amendment Act 2001 (No. 9) -

Section 3 Subsection (1) is amended by inserting paragraph (i) after paragraph (h).

By the National Provident Fund Amendment Act 2005 (No. 9) -

Section 2 Amended by replacing the definitions for "Contribution half year" and "half year", "Financial year" and Chief Executive Officer" and by deleting "General Manager" wherever they appear and substituting the words "Chief Executive Officer".

Section 3 Subsection (1) is amended by replacing the words "Financial Secretary" in paragraph (a) with "Chief Executive Officer of the Ministry of Finance" and by deleting "and" in paragraph (f).

Section 24 Subsection (1)(iii) is amended by replacing "5 years" with "12 months".

Section 35 Subsection (1)(e) is replaced.

Section 74 Deleted and substituted with section 74(1)(a)(b) and (2)(a)(b)(c).

Section 76 Amended by replacing "at the rate of $600 a year" with "at rates determined by the Government from time to time".

By the Parliamentary Pension Scheme Act 1998 -

Part X All sections repealed

A new PART XIII (SNPF HEALTH CARE SCHEME) and PART XIV (MEDINSURE SCHEME) was inserted.

Revised and consolidated by Leilani Pereira-Moeono
Under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel)

REVISION NOTES 2008 No. 2

Section 4 (general powers of the Attorney General) of the Revision and Publication of Laws Act 2008 is used to insert the known commencement dates. Some parts e.g. Part IV of the Act commence on a date specified by the Minister in the Gazette and Savali.

There were no amendments made to this law since the publication of the Consolidated and Revised Statutes of Samoa 2007.

Revised and consolidated by the Legislative Drafting Division under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel)

The National Provident Fund Act 1972
is administered in the Ministry of Finance.

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