Employer of Record in Samoa

An Employer of Record, or EOR, is a company that legally hires employees on your behalf in Samoa. This means you can build a team there without the time and expense of setting up your own local entity. An EOR handles all the formal employment tasks like payroll, taxes, benefits, and compliance with Samoan labor laws. This lets you focus on managing your team and growing your business. For companies looking to hire in Samoa, providers like Rivermate can make the process straightforward.

How an Employer of Record (EOR) Works in Samoa

Using an EOR simplifies hiring in Samoa. The process is direct and efficient. Here is how it works:

• Find Talent: You find the talent you want to hire in Samoa.
• EOR Hires: The EOR legally employs your chosen candidate on its local, compliant payroll.
• HR and Admin: The EOR manages all HR and administrative duties. This includes employment contracts, payroll processing, tax withholding, and providing statutory benefits.
• You Manage: You manage your employee's daily tasks and responsibilities. They are a part of your team, while the EOR handles the legal and administrative employment requirements.

Why use an Employer of Record in Samoa

When you hire an EOR, a professional team manages the hiring, payroll, and legalities of employment in Samoa. This ensures that the terms and conditions in the employment contract follow local labor laws. The main law governing employment is the Labour and Employment Relations Act 2013. You can find more information about it on the Samoa Parliament website (https://www.palemene.ws/new/acts-2010-2016/labour-and-employment-relations-act-2013/). This protects your business from legal penalties for failing to meet minimum employment requirements.

Here are some key benefits:

• Avoids Setting Up a Local Entity: An EOR allows you to hire in Samoa without the cost and time of establishing a local company.
• Ensures Compliance: The EOR makes sure you comply with all of Samoa's employment laws, including mandatory benefits and leave.
• Manages Payroll and Taxes: The EOR handles calculating pay, deducting contributions, and filing taxes.
• Administers Benefits: The EOR manages the entire benefits process, from enrolling employees in the Samoa National Provident Fund (SNPF) to handling health insurance.
• Saves Time and Money: Using an EOR saves you time and money by avoiding the process of setting up a separate legal entity.

Rivermate's transparent pricing model eliminates complexity with a single, competitive monthly fee per employee. Unlike traditional PEO providers, our pricing in Samoa includes comprehensive HR support, benefits administration, compliance management, and access to our proprietary dashboard for real-time workforce analytics. No hidden costs, no setup fees—just straightforward pricing that scales with your business needs while ensuring full legal compliance in Samoa.

Hiring in Samoa offers a unique opportunity to tap into a dedicated workforce, but it's important to understand the local employment landscape. The legal framework, primarily governed by the Labour and Employment Relations Act 2013, sets out the rights and responsibilities for both employers and employees. Navigating these regulations is key to building a successful team in Samoa.

Employment contracts & must-have clauses

While oral employment agreements are permissible, written contracts are highly recommended to ensure clarity and avoid disputes. For any employment expected to last more than a year, a written contract is required. Contracts can be either indefinite or for a fixed term, depending on your business needs.

Your employment contracts in Samoa should include the following essential clauses:

• Names of the employer and employee
• Job title and a clear description of duties
• Place of work
• Start date of employment
• Duration of the contract if it's a fixed-term
• Pay rate and frequency of payment
• Normal working hours and any overtime provisions
• Leave entitlements, including annual leave, sick leave, and public holidays
• Notice period for termination

Probation periods

In Samoa, you can include a probationary period of up to three months at the beginning of employment. This period allows both you and the new employee to assess the fit. You must provide written confirmation of the employee's status or terminate the employment in writing before the end of the probation period. If you don't provide written confirmation and the three-month period passes, the employee is automatically considered a permanent employee.

Working hours & overtime

The standard workweek in Samoa is 40 hours, typically structured as an eight-hour day over five days. Any hours worked beyond the standard 40-hour week are considered overtime. You must compensate employees for overtime at a higher rate, which is usually one and a half times their regular hourly wage.

Public & regional holidays

Your employees in Samoa are entitled to paid time off for public holidays. If an employee is required to work on a public holiday, they are generally entitled to double pay.

Here is a list of the public holidays in Samoa for 2025:

Hiring contractors in Samoa

You can hire independent contractors in Samoa, which can offer flexibility for project-based work. However, it's crucial to correctly classify your workers. Misclassifying an employee as an independent contractor can lead to significant legal and financial penalties, including back taxes and liability for unpaid employee benefits.

Independent contractors are not entitled to the same protections as employees under Samoan labor law, such as minimum wage, paid leave, and severance pay. An Employer of Record (EOR) can help you hire contractors compliantly. An EOR ensures that your contractual agreements are in line with local laws, mitigating the risk of misclassification and allowing you to focus on your business.

Understanding compensation and payroll in Samoa is straightforward. The system is built around a monthly pay cycle. Your total costs will include the employee's salary plus contributions to national funds. Both you and your employee pay into these funds.

Payroll cycles & wage structure

In Samoa, employees are typically paid monthly. You must pay your employees within 7 days of the end of the pay period. Payments should be made at the workplace on a working day, unless your employee agrees to a different arrangement.

Overtime & minimums

The minimum wage in Samoa is WST 4.00 per hour. A standard work week is 40 hours. Any hours worked beyond 40 hours a week are considered overtime.

Here is how overtime pay works:

• Weekdays and Saturdays: 150% of the regular pay rate.
• Sundays and public holidays: 200% of the regular pay rate.

Employer taxes and contributions

As an employer in Samoa, you are required to make contributions to two main funds for your employees.

Employee taxes and deductions

Your employees also contribute to national funds and pay income tax. You will withhold these amounts from their paychecks.

In Samoa, providing the right benefits and leave is key to attracting and keeping a great team. It’s not just about following the law. It’s about building a supportive workplace. Understanding the local rules for time off and benefits is the first step.

Statutory leave

Samoan law sets minimum leave requirements for employees.

• Annual Leave: You must give employees at least 10 paid days off per year after they have worked for 12 consecutive months. This time off is agreed upon by both you and the employee.
• Sick Leave: Employees get 10 days of paid sick leave annually after 12 months of continuous service. If an employee is sick for more than two days, you can ask for a medical certificate.
• Maternity Leave: Female employees who have worked for you for 12 consecutive months are entitled to 6 weeks of paid maternity leave. You must guarantee them the same or an equivalent job when they return.
• Paternity Leave: Male employees are entitled to a minimum of 5 days of paid paternity leave.
• Bereavement Leave: While not always a statutory minimum, many employers offer around 3 paid days off if an immediate family member passes away.

Public holidays & regional holidays

Your team in Samoa is entitled to paid time off for public holidays. Here are the official public holidays for 2025:

Typical supplemental benefits

To be a competitive employer, you should consider offering more than the legal minimum. Here’s a look at both required and optional benefits.

How an EOR can help with setting up benefits

Setting up and managing employee benefits in a new country can be complex. An Employer of Record (EOR) simplifies this process for you.

An EOR acts as the legal employer for your team in Samoa. This means they handle all the administrative and legal tasks related to employment.

Here's how an EOR helps with benefits:

• Compliance: An EOR ensures you comply with all of Samoa's employment laws, including mandatory benefits and leave.
• Benefits Administration: They manage the entire benefits process, from enrolling employees in the Samoa National Provident Fund (SNPF) to administering health insurance plans.
• Expertise: You get access to local HR and legal experts who understand the Samoan market. They can advise you on competitive benefits packages to attract top talent.
• Simplicity: Instead of setting up your own local entity and HR department, you can rely on the EOR's existing infrastructure. This saves you time and money.

Using an EOR allows you to focus on your business goals while they take care of the complexities of local employment and benefits.

When an employee leaves your company in Samoa, you need to follow a clear process. This process, known as termination or offboarding, has rules to protect both you and your employee. Following these rules helps you avoid legal problems and ensures a fair and smooth exit. It involves providing proper notice, understanding when to pay severance, and completing all final paperwork correctly.

Notice periods

You must give employees written notice before their employment ends. The amount of notice depends on how long they have worked for you. If you want an employee to leave immediately, you can pay them their wages for the notice period instead.

Here are the minimum notice periods required by law:

You can dismiss an employee without notice for serious misconduct.

Severance pay

In Samoa, the law does not automatically require severance pay for every termination. However, you may need to provide severance pay in specific situations, such as redundancy. The amount of severance is usually based on the employee's length of service. Always check the employment contract, as it might include terms for severance benefits. If the contract includes severance, you must pay it within five days of the termination.

How Rivermate handles compliant exits

We make sure every employee exit in Samoa follows the law. We handle the details so you can focus on your business.

• Clear Communication: We manage all communication with the departing employee. This includes providing the correct written notice and explaining the final pay details.
• Final Paycheck: We calculate and process the employee's final wages. We ensure all payments, including any pay in lieu of notice or severance, are accurate and on time.
• Compliance Check: We review every termination to ensure it meets Samoan legal standards. This helps protect you from claims of unfair dismissal.
• Documentation: We prepare all necessary offboarding documents. This creates a clear record of the termination process.

Getting work authorization in Samoa is all about local sponsorship. The government requires a Samoan employer to kickstart the process for any foreign national. You can't apply for a work permit on your own; you need a job offer first. The main government body managing this is the Ministry of Commerce, Industry and Labour (MCIL). They work with the Immigration Division to issue the necessary permits. The system is straightforward and doesn't use a points-based system. Instead, it focuses on whether a local worker could fill the role.

Employment visas & sponsorship realities

An Employer of Record (EOR) is the most practical route for companies without a legal entity in Samoa. An EOR acts as your local, legal employer. This allows you to hire talent in Samoa while the EOR handles the complexities of sponsorship, payroll, and legal compliance.

Here’s what an EOR can typically sponsor:

• Temporary Employment Visas: For fixed-term contracts, usually lasting one to two years.
• Skilled Worker Visas: For roles that require specific expertise not readily available in the local market.
• Project-Based Visas: For professionals hired for the duration of a specific project.

An EOR cannot sponsor general job-seeker visas, as all work permits must be tied to a specific job. The core requirement is that the employer (in this case, the EOR on your behalf) must first demonstrate that no qualified Samoan citizen is available for the position.

The process generally follows these steps:

1. You find the talent you want to hire in Samoa.
2. The EOR provides a formal job offer and employment contract.
3. The EOR, as the legal employer, submits the work permit application to the MCIL.
4. Once the work permit is approved, the employee can obtain their visa to live and work in Samoa.

Business travel compliance

Short-term visits for business activities have a different, simpler path. You do not need a full work permit for brief trips.

A Business Visitor Permit is designed for activities like:

• Attending conferences
• Meeting with local teams or partners
• Negotiating contracts

This permit allows you to be in Samoa for a short period, typically up to 90 days, but you cannot engage in paid work for a Samoan entity. Your employment and salary must remain with your company outside of Samoa. If your activities go beyond these limited business functions, you will need to secure a Temporary Resident Permit for employment. Always check the latest rules with the Samoa Immigration Division before you travel.