Exchequer Services Management

The Payroll Section is responsible for all payroll activities and includes all process required to pay salaries and wages in accordance with Ministry of Finance and Economic Management (MFEM) Act, subsidiary financial legislations and other statutory laws governed by each employment authorities. We are responsible for paying over 5000 government employees as employed within each government line agencies. The Payroll Section is dedicated to ensuring that all employees are paid in a timely and accurate manner, while meeting all financial and legal requirements. Our staff is committed to providing excellent service to all government employees, while focusing on future processes and service of improvements. The Payroll Section is a part of the Department of Finance and Treasury and is located on the ground floor of the Government Building.

Policy and Legal Framework

In determining whether to make a payment, the Payment Section adheres to established government staff rules policies and legal statutory requirements as set out in Employment Act [CAP 160] and respective legislations such as the Official Salaries Act, Public Services Act, Police Services Act, Judicial and Courts Act and Teaching Services Act.


The Payment Section Under (Exchequer Management) is responsible for the examining accounts, claims and demands against the Government of Vanuatu, and making payment of Government legally incurred obligations for materials and services other that payroll. The payment section is responsible for the timely payment of vendors. The section monitors transaction for compliance with the PFEM act and the financial regulations and prepare disbursement transaction reports.

By issuing cheques in a timely and accurate manner, the payment section maintains good relationships with business community, on which the public sector depends for carrying out so many of its programme and activities. Process within the payment section are also critical in ensuring that moneys are spent for their intended purposes, and that the financial plans and appropriations made by the Vanuatu Government are properly followed. This process also plays an important role in helping MFEM to manage its cash serves.

For this reasons, no payment are to be made by the section unless there is money in the annual budget legally allocated for such payment and until purchase orders have been presented with supporting documents and invoices which have been reviewed and found to be correct.