Employer Tax Contributions

Tax Type	Rate	Base
PAYE (Pay As You Earn)	Progressive: 0% - 27% (Based on fortnightly income)	Employee's Gross Salary/Wages
Samoa National Provident Fund (SNPF)	7% Employer, 7% Employee	Employee's Gross Salary/Wages
Value Added Goods and Services Tax (VAGST)	15%	Value of Taxable Supplies (if turnover exceeds SAT$130,000)
Accident Compensation Corporation (ACC) Levy	Varies by Industry	Employee's Wages

Filing & Compliance

• PAYE: Due by the 7th day of the month following the month wages were paid.
• SNPF: Due by the 14th day of the month following the month wages were paid.
• VAGST: Bi-monthly returns due by the 21st day of the month following the bi-monthly period.

In Samoa, employers deduct Pay As You Earn (PAYE) tax from employee salaries exceeding a specified threshold.

PAYE Tax

PAYE is deducted from employee salaries and wages. If an employee's income is below the non-taxable threshold, no PAYE is deducted, but employers must still register and file monthly P4 returns. These returns reconcile with salary and wage expenses claimed on the annual income tax return. The current PAYE threshold is SAT$576 per fortnight. This is a final tax, and employees don't file a separate tax return for this income.

Employer Obligations

Employers must register for PAYE, deduct and remit PAYE for employees exceeding the threshold, and file monthly P4 returns even if no PAYE was deducted. Annual income tax returns are due within three months of the tax year's end. Most businesses follow the statutory tax year (January - December), meaning the return is due by March 31st. Other tax years require prior approval. Records must be kept for seven years.

Other Taxes

While not directly deducted from employee salaries, other relevant taxes exist. These include Withholding Tax (WHT) on payments to contractors (10% for residents, 15% for non-residents) and a 15% Value Added Goods and Services Tax (VAGST) on most goods and services. Corporate Income Tax is 27%.

Income Tax Returns & Provisional Tax

Businesses and individuals operating in Samoa must register and file annual income tax returns. Partnerships file a partnership return, and each partner files a separate individual return reflecting their share of income and deductions. Provisional tax payments are due on March 31st, July 31st, and October 31st of the tax year for those liable for income tax.

Exemptions

Certain employees are exempt from PAYE, including non-citizens holding official positions in foreign governments or international organizations as outlined in the Diplomatic Privileges and Immunities Act 1978.

Please note that this information is current as of February 5, 2025, and may be subject to change. It is essential to refer to official government resources for the latest details and specific requirements.