Tasse in Figi

Navigating the tax landscape in Fiji requires a clear understanding of both employer obligations and employee entitlements. The Fijian tax system, administered by the Fiji Revenue and Customs Service (FRCS), encompasses various taxes, including income tax, Value Added Tax (VAT), customs duties, and excise taxes. For employers and employees, the primary focus is on income tax, collected through the Pay As You Earn (PAYE) system, and mandatory contributions to the Fiji National Provident Fund (FNPF), which serves as the national social security scheme.

Employers operating in Fiji are responsible for correctly calculating, withholding, and remitting taxes and contributions on behalf of their employees. Similarly, employees benefit from certain deductions and allowances that can reduce their taxable income. Understanding these requirements is crucial for compliance and effective payroll management.

Obblighi di Sicurezza Sociale e Tasse sul Lavoro per i datori di lavoro

Employers in Fiji are primarily responsible for contributing to the Fiji National Provident Fund (FNPF). The FNPF is a compulsory superannuation scheme providing retirement and other benefits to members. Both employers and employees are required to make contributions based on the employee's gross wages.

As of 2026, the standard FNPF contribution rates are:

• Employer Contribution: 10% of the employee's gross wages.
• Employee Contribution: 8% of the employee's gross wages, deducted from their pay.

Employers must remit the total contribution (employer + employee share) to the FNPF by the stipulated deadline each month. There are typically no separate employer-specific payroll taxes beyond the FNPF contribution at the national level, although specific industry or regional requirements should always be verified.

Requisiti di Ritenuta dell'Imposta sul Reddito

Employers are mandated to withhold income tax from their employees' salaries and wages under the Pay As You Earn (PAYE) system. The amount of tax to be withheld depends on the employee's taxable income and the applicable income tax rates and thresholds set by the FRCS.

Taxable income is generally calculated as gross salary less any approved deductions or allowances. Employers must use the official tax tables or approved payroll software provided by the FRCS to determine the correct amount of PAYE tax to withhold for each pay period (weekly, fortnightly, monthly, etc.).

Fiji's income tax system for residents is progressive, meaning higher income levels are taxed at higher rates. Non-residents may be subject to different rates. The income tax brackets and rates applicable for the 2026 tax year are:

Reddito Imponibile Annuale (FJD)	Aliquota (%)
Fino a 30.000	0
30.001 a 50.000	18
50.001 a 270.000	20
270.001 a 300.000	20,5
300.001 a 350.000	21
350.001 a 400.000	22
400.001 a 450.000	23
450.001 a 500.000	24
500.001 a 1.000.000	25
1.000.001 a 2.000.000	26
2.000.001 a 3.000.000	27
3.000.001 a 4.000.000	28
4.000.001 a 5.000.000	29
5.000.001 e oltre	30

Employers must remit the total PAYE tax withheld from all employees to the FRCS by the due date each month.

Detrazioni e Deduzioni per i Dipendenti

Employees in Fiji may be eligible for certain deductions and allowances that can reduce their taxable income, thereby lowering their PAYE liability. These deductions must typically be claimed by the employee and, if approved by the FRCS, can be factored into the employer's PAYE calculation or claimed by the employee when filing their annual tax return.

Common types of deductions and allowances may include:

• Contributi FNPF: The employee's mandatory contribution to FNPF is typically deductible from their gross income for tax purposes.
• Donazioni Caritatevoli Approvate: Donations to certain approved charitable organizations may be deductible.
• Spese Specifiche relative all'Occupazione: Certain expenses incurred wholly and exclusively for the purpose of earning employment income may be deductible, subject to specific rules and limitations.
• Spese Mediche: Deductions for certain medical expenses may be available.
• Spese di Istruzione: Deductions for approved education expenses might be permitted.

The specific eligibility criteria, limits, and documentation requirements for these deductions and allowances are determined by the FRCS. Employees usually need to provide their employer with a Tax Code Declaration form, reflecting their eligible deductions, to adjust their PAYE withholding accordingly.

Scadenze di Conformità e Reporting Fiscale

Employers in Fiji have strict compliance and reporting obligations to both the FRCS and FNPF. Adhering to these deadlines is essential to avoid penalties and interest.

Key compliance requirements and typical deadlines include:

• Remessa Mensile di PAYE e FNPF: Employers must calculate and remit the total PAYE tax withheld and FNPF contributions (both employer and employee shares) for a given month by the 15th day of the following month.
• Reportistica di Riepilogo Mensile: A summary report detailing the total PAYE and FNPF amounts remitted is usually required monthly.
• Revisione Annuale del Datori di Lavoro: By a specified date after the end of the tax year (which aligns with the calendar year, 31 dicembre), employers must submit an annual reconciliation report to the FRCS. This report summarizes the total gross wages paid, PAYE withheld, and FNPF contributions for each employee during the year. This is often accompanied by issuing annual income statements (moduli P4UP) to employees.
• Registrazione di Nuovi Dipendenti: Employers must register new employees with the FRCS and FNPF and obtain necessary tax identification numbers (TINs) and FNPF numbers.

Failure to meet these deadlines or incorrect reporting can result in significant penalties, interest charges, and potential audits.

Considerazioni Fiscali Speciali per Lavoratori e Società Straniere

Foreign workers and companies operating in Fiji are subject to specific tax rules that differ from those applicable to Fijian residents and domestic entities.

• Lavoratori Stranieri: Lo status di residenza fiscale di un lavoratore straniero in Fiji determina come viene tassato. Un lavoratore straniero può essere considerato residente ai fini fiscali se soddisfa certi criteri (ad esempio, presenza in Fiji per un numero specifico di giorni). I residenti sono tassati sul loro reddito mondiale, mentre i non-residenti sono generalmente tassati solo sul reddito di provenienza in Fiji. Le aliquote fiscali per i non-residenti per il reddito da lavoro possono differire da quelle dei residenti. I datori di lavoro che assumono lavoratori stranieri devono determinare correttamente il loro status di residenza e applicare le regole di ritenuta PAYE appropriate.
• Società Straniere: Le società straniere che operano in Fiji possono essere soggette all'imposta sul reddito delle società sul loro reddito di fonte fijiana. La forma di presenza in Fiji (esempio: filiale, sussidiaria, ufficio di progetto) influisce sui loro obblighi fiscali. I pagamenti effettuati da entità fijiane a società non residenti (ad esempio, per servizi, royalties, interessi) possono essere soggetti a ritenuta d'acconto a tassazione definitiva a specifiche aliquote, che il soggetto pagatore fijiano è responsabile di trattenere e versare al FRCS. Gli Accordi bilaterali contro le doppie imposizioni (DTA) tra Fiji e altri paesi possono offrire agevolazioni dall’imposizione doppia e modificare le aliquote di ritenuta d’acconto.

Comprendere queste sfumature è fondamentale per entità straniere e i loro dipendenti per garantire la conformità alle leggi fiscali fijiane. Collaborare con esperti fiscali locali o utilizzare un Employer of Record può aiutare a navigare queste complessità.