--- title: "Fiji" id: "16704" type: "employer-of-record" slug: "fiji" published_at: "2025-09-16T08:18:08+00:00" modified_at: "2026-09-23T15:44:26+00:00" url: "https://topsourceworldwide.com/employer-of-record/fiji/" markdown_url: "https://topsourceworldwide.com/employer-of-record/fiji.md" taxonomy_continent: - "Africa" --- # Employer of Record in Fiji Employ talent in Fiji without a local entity — FNPF contributions, PAYE, Employment Relations Act compliance and work permits handled by local specialists. [Get Started](https://topsourceworldwide.com/contact-us/) ## Why hire in Fiji through an EOR Fiji is a growing Pacific hub for outsourcing and regional roles, with a simple, low-cost employment system: FNPF retirement contributions, PAYE income tax, and the Employment Relations Act. Note a temporary 2026 change — the employer FNPF rate is being reduced for a period. Through an EOR, all of it is already running. ### No entity required Employ staff in Fiji, one of 164 countries we cover, without registering a Fijian company or maintaining a local presence. ### FNPF, registered and remitted Employers file a return registering each new hire with the Fiji National Provident Fund within four weeks of the start date, and contribute 10% of wages (temporarily reduced to 8% for 12 months from 1 August 2026), alongside the employee’s 8%. We handle registration and monthly remittance. ### PAYE handled with FRCS Fiji operates PAYE withholding through the Fiji Revenue and Customs Service (FRCS). We calculate progressive income tax (0-20%) and remit monthly, with the annual reconciliation handled. ### Employment Relations Act compliance Contracts, minimum wage, leave, and termination all flow from the Employment Relations Act 2007. We apply written-contract standards and statutory entitlements correctly. ### Working in days, not months We register the employment before day one — your hire can be working in Fiji in days, while an entity setup would still be weeks away. ## Hire in Fiji without setting up an entity Fiji has become an attractive base for outsourcing, shared services and regional Pacific roles: an English-speaking workforce, a favourable time zone for Australia and New Zealand, and a simple, low-cost employment system. Employers contribute to the Fiji National Provident Fund (FNPF), operate PAYE withholding through the Fiji Revenue and Customs Service (FRCS), and follow the Employment Relations Act 2007. One time-sensitive point: to ease business costs, the employer FNPF rate is being temporarily reduced from 10% to 8% for twelve months from 1 August 2026. An Employer of Record removes the local setup: TopSource employs your Fijian hires with FNPF registered and remitted, PAYE calculated and filed with FRCS, and Employment Relations Act entitlements applied — no local entity, no unfamiliar filings. Hire into the Pacific fast and compliantly. [Talk to our Fiji team](https://topsourceworldwide.com/contact-us/) ## Calculate Your Employee Costs in Fiji Enter a gross salary to see the full monthly cost of a hire in Fiji — FNPF contributions and statutory entitlements included in your total spend per employee. ##### Employment Cost Calculator *Indicative figures only and not definitive legal advice. Local regulations change frequently. [Consult an expert](/contact-us/) ##### Fiji Annually Monthly | | British Pound | Fiji | | --- | --- | --- | | Base Salary (per month) | | | | Employer Contributions | | | | Total Cost (Annual) | | | | Total Cost (Monthly) | | | Employer of Record services in [Learn more](#) Payroll Outsourcing in [Learn more](#) ## How EOR in Fiji works: the process through TopSource Step 1 ### Confirm the role and structure We agree the position, salary and benefits with you, confirm FNPF and PAYE treatment, and check work permit requirements for expatriate hires. Step 2 ### Issue a compliant contract Your new hire receives a written employment contract under the Employment Relations Act 2007, with probation, notice, leave and FNPF terms clearly set out. Step 3 ### Sponsor the work permit, if needed For expatriate hires we manage the work permit application with the Department of Immigration as the sponsoring employer, building processing times into the start date. Step 4 ### Register FNPF and run payroll We file the FNPF return for the employee within the statutory four-week window, then calculate wages, the employer and employee FNPF contributions, PAYE income tax and any Social Responsibility Tax, remitting monthly to FNPF and FRCS. Step 5 ### Support the relationship day to day Your account manager and the employee both have a direct line for contract questions, leave, FNPF queries and anything else that comes up. ## Know your Fiji hiring costs before you commit Tell us the role and salary — we’ll send back the full Fijian employment cost, FNPF and PAYE included, within one business day. [Get a Custom Employment Quote](https://topsourceworldwide.com/contact-us/) ## Employer Costs in Fiji at a Glance 10% Standard employer FNPF contribution (temporarily 8% from August 2026) 8% Employee FNPF contribution 0-20% Progressive PAYE income tax range ## Employer Costs in Fiji Explained Fiji is a low-cost employment market. Employers contribute to the Fiji National Provident Fund (FNPF) at 10% of ordinary wages — temporarily reduced to 8% for twelve months from 1 August 2026 — alongside the employee’s 8%, plus the 1% FNU training levy on gross emoluments. There is no separate employer payroll tax. Income tax is PAYE, progressive from 0% to 20%, withheld from the employee. As a planning rule, budget roughly 10-12% above gross for employer-side costs. Here’s the breakdown. #### FNPF: the core employer contribution The Fiji National Provident Fund (FNPF) is the country’s mandatory retirement savings scheme and the main employer cost. The standard contribution is 10% from the employer and 8% from the employee — an 18% combined rate — on ordinary wages, with no high-income cap. Importantly, to ease rising business costs, the employer rate is temporarily reduced to 8% for twelve months from 1 August 2026 (the employee rate stays at 8%), after which it is scheduled to return to 10%. Employers must file a return registering each new hire with FNPF within four weeks of the employment starting, and pay contributions no later than 14 days after the end of each month. Beyond retirement savings, FNPF provides housing assistance, medical withdrawal rights and death/disability benefits, so consistent contribution matters for employee trust. #### PAYE income tax and the Social Responsibility Tax Fiji operates a PAYE (pay-as-you-earn) system administered by the Fiji Revenue and Customs Service (FRCS). Income tax is progressive, running from 0% up to 20%, with earnings up to a threshold (around FJD 30,000) effectively exempt — so many lower-paid employees pay little or no income tax. Higher-income earners are additionally subject to the Social Responsibility Tax (SRT). Tax is withheld from the employee’s pay, not an employer cost, but the employer must calculate and remit it monthly to FRCS, with an annual reconciliation. We handle all PAYE calculations and filings. #### Employment Relations Act: contracts, leave and severance Employment is governed by the Employment Relations Act 2007. Written contracts are strongly recommended (and must be provided within 14 days if the employee requests), and any terms less favourable than the statutory minimum are void. Statutory annual leave is a minimum of 10 working days, with additional sick leave and family/bereavement leave entitlements. Redundancy severance is payable at no less than one week’s wages per completed year of service, for employees with at least a year of service, though not where dismissal is for misconduct or poor performance. We apply these entitlements correctly. #### Minimum wage, work permits and the FNU levy Fiji’s national minimum wage is FJD 5.00 an hour, in force since 1 April 2025, with sector wage councils setting higher floors for particular industries. Employers also pay the 1% FNU levy (the Fiji National University training levy, formerly the TPAF levy) on total gross emoluments — 40% of what it raises funds the Accident Compensation Commission Fiji, which since 2019 has covered workplace injury compensation in place of separate workers’ compensation insurance, so there is no additional accident premium to pay. For expatriate hires, work permits are required through the Department of Immigration, with the employer of record acting as sponsor. We manage the permit process and build realistic timelines into start dates. ## EOR or entity setup: which one fits your Fiji plan? Registering a Fijian company and setting up local FNPF and FRCS accounts is achievable but slow for a small team, and it creates ongoing filing and compliance obligations that don’t disappear when plans change. An EOR makes sense while you’re testing the market or hiring a first small team — especially for regional Pacific or outsourcing roles; your own entity usually makes sense once Fijian headcount and permanence are certain. ### Consider an EOR if you’re: 1. Hiring your first one to five people in Fiji 2. Building an outsourcing, shared-services or regional Pacific team 3. Testing the Fijian market before committing to a company 4. Working to a hiring deadline measured in weeks, not months [Get a cost comparison](https://topsourceworldwide.com/contact-us/) ## Why TopSource for Employing in Fiji TopSource for Employer of Record, global payroll or any other of our services represent a simpler, more reliable and transparent option. We don’t hide fees or sneak price increases. We don’t lock you in for employees you don’t use. But we do give you a dedicated point of contact, available on the phone so you get answers fast — including on the questions Fiji raises, from the temporary FNPF rate reduction to PAYE thresholds and work permits. We blend HR advisory with in-market expertise, and we stay flexible around the needs of your business. [EOR Services](https://topsourceworldwide.com/employer-of-record/) [Fiji Payroll](https://topsourceworldwide.com/global-payroll/fiji/) > “Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.” Director of Research Operations, > “Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.” Chief Human Resources Officer, > “TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.” Senior Manager, Human Resources , ## More than an Employer of Record. Employer of Record services are only one way that we help you accelerate your global growth goals. From talent advisory to entity management, we give you the tools you need to research, enter and expand into your key markets. ##### Market Selection Advisory Compare available talent, compensation, additional costs and regulations across different countries [Read more](https://topsourceworldwide.com/hr-advisory/market-selection-advisory/) ##### Salary Benchmarking Identify and prioritize markets for growth based on talent, cost & regulations [Read more](https://topsourceworldwide.com/hr-advisory/salary-benchmarking/) ##### Global Skills Analysis Map skill availability by region to align talent strategies with business goals.. [Read more](https://topsourceworldwide.com/hr-advisory/global-skills-analysis/) ##### Talent Acquisition Find, hire & onboard the highly skilled team members you need in each locality. [Read more](https://topsourceworldwide.com/talent-acquisition/) ##### Talent Strategy Optimization Optimize your talent strategy to enable your organization to achieve it’s global ambitions. [Read more](https://topsourceworldwide.com/hr-advisory/talent-strategy-optimization/) ##### Global Benefits Review Benchmark your global benefits to boost employee retention. [Read more](https://topsourceworldwide.com/hr-advisory/global-benefits-review/) ## Frequently asked questions ### What does an employee in Fiji actually cost? Fiji is a low-cost market: budget roughly 10-12% above gross salary for employer-side costs. That is the FNPF contribution — 10% of ordinary wages as standard, temporarily reduced to 8% for twelve months from 1 August 2026 — plus the 1% FNU training levy on gross emoluments. There is no separate employer payroll tax, and PAYE income tax comes out of the employee’s pay rather than sitting on top. We quote the exact all-in figure per hire before you commit. ### What is FNPF and what are the current rates? The Fiji National Provident Fund is the country’s mandatory retirement savings scheme and the main employer cost. The standard split is 10% employer and 8% employee on ordinary wages, with no high-income cap. To ease business costs, the employer rate is temporarily reduced to 8% for twelve months from 1 August 2026, with the employee rate unchanged at 8%, after which it is scheduled to return to 10%. Employers must file a return registering each new hire with FNPF within four weeks of the start date, and pay contributions no later than 14 days after the end of each month. Beyond retirement savings, FNPF provides housing assistance, medical withdrawal rights and death and disability benefits. ### How does income tax work for employees in Fiji? Fiji operates PAYE withholding through the Fiji Revenue and Customs Service (FRCS). Income tax is progressive from 0% to 20%, and earnings up to a threshold of around FJD 30,000 are effectively exempt, so many lower-paid employees pay little or no income tax. Higher earners are additionally subject to the Social Responsibility Tax. The tax comes out of the employee’s pay rather than being an employer cost, but the employer must calculate and remit it monthly, with an annual reconciliation. We handle all of it. ### What leave and severance are employees entitled to in Fiji? Employment is governed by the Employment Relations Act 2007. Statutory annual leave is a minimum of 10 working days, with sick leave and family or bereavement leave entitlements on top. Redundancy severance is payable at no less than one week’s wages per completed year of service for employees with at least a year of service, though not where the dismissal is for misconduct or poor performance. Any contract term less favourable than the statutory minimum is void, so the floor always applies. We apply these entitlements correctly. ### Can you hire expatriates in Fiji, and who sponsors the work permit? Yes. For expatriate hires a work permit is required through the Department of Immigration, and as the legal employer TopSource acts as the sponsoring employer. We manage the application and build realistic processing times into the agreed start date, so the start date you plan around is the one that holds. For Fijian nationals and residents no permit is needed and onboarding is faster — typically days rather than weeks. [Couldn’t find what you were looking for?](/contact-us/) ## Hire Anywhere with Our EOR Services We help you legally employ and pay talent across 164 countries—so you can scale faster. 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Managua Currency: Córdoba](https://topsourceworldwide.com/employer-of-record/nicaragua/) [Nigeria Capital: Abuja Currency: Nigerian Naira](https://topsourceworldwide.com/employer-of-record/nigeria/) [Norway Capital: Oslo Currency: Norwegian Krone](https://topsourceworldwide.com/employer-of-record/norway/) [Oman Capital: Muscat Currency: RIAL](https://topsourceworldwide.com/employer-of-record/oman/) [Pakistan Capital: Islamabad Currency: Pakistani Rupee](https://topsourceworldwide.com/employer-of-record/pakistan/) [Panama Capital: Panama City Currency: Balboa](https://topsourceworldwide.com/employer-of-record/panama/) [Papua New Guinea Capital: Port Moresby Currency: Papua New Guinean Kina](https://topsourceworldwide.com/employer-of-record/papua-new-guinea/) [Paraguay Capital: Asunción Currency: Guaraní](https://topsourceworldwide.com/employer-of-record/paraguay/) [Peru Capital: Lima Currency: Peruvian Sol](https://topsourceworldwide.com/employer-of-record/peru/) [Philippines Capital: Manila Currency: Peso](https://topsourceworldwide.com/employer-of-record/philippines/) [Portugal Capital: Lisbon Currency: Euro](https://topsourceworldwide.com/employer-of-record/portugal/) [Puerto Rico Capital: San Juan Currency: Dollar](https://topsourceworldwide.com/employer-of-record/puerto-rico/) [Qatar Capital: Doha Currency: Riyal](https://topsourceworldwide.com/employer-of-record/qatar/) [Romania Capital: Bucharest Currency: Romanian Leu](https://topsourceworldwide.com/employer-of-record/romania/) [Rwanda Capital: Kigali Currency: Rwandan Franc](https://topsourceworldwide.com/employer-of-record/rwanda/) [Saint Kitts & Nevis Capital: Basseterre Currency: Dollar](https://topsourceworldwide.com/employer-of-record/saint-kitts-nevis/) [Saint Lucia Capital: Castries Currency: Dollar](https://topsourceworldwide.com/employer-of-record/saint-lucia/) [Saint Vincent & the Grenadines Capital: Kingstown Currency: Dollar](https://topsourceworldwide.com/employer-of-record/saint-vincent-the-grenadines/) [Saipan Capital: Capitol Hill Currency: US Dollar](https://topsourceworldwide.com/employer-of-record/saipan/) [San Marino Capital: City of San Marino Currency: Euro](https://topsourceworldwide.com/employer-of-record/san-marino/) [Saudi Arabia Capital: Riyadh Currency: Riyal](https://topsourceworldwide.com/employer-of-record/saudi-arabia/) [Senegal Capital: Dakar Currency: West African CFA Franc](https://topsourceworldwide.com/employer-of-record/senegal/) [Serbia Capital: Belgrade Currency: Serbian Dinar](https://topsourceworldwide.com/employer-of-record/serbia/) [Seychelles Capital: Victoria Currency: Seychellois Rupee](https://topsourceworldwide.com/employer-of-record/seychelles/) [Slovakia Capital: Bratislava Currency: Euro](https://topsourceworldwide.com/employer-of-record/slovakia/) [Slovenia Capital: Ljubljana Currency: Euro](https://topsourceworldwide.com/employer-of-record/slovenia/) [Solomon Island Capital: Honiara Currency: Solomon Islands Dollar](https://topsourceworldwide.com/employer-of-record/solomon-island/) [South Korea Capital: Seoul Currency: Won](https://topsourceworldwide.com/employer-of-record/south-korea/) [South Sudan Capital: Juba Currency: South Sudanese Pound](https://topsourceworldwide.com/employer-of-record/south-sudan/) [Sri Lanka Capital: Colombo Currency: Rupee](https://topsourceworldwide.com/employer-of-record/sri-lanka/) [St-Maarten Capital: Philipsburg Currency: Caribbean Guilder](https://topsourceworldwide.com/employer-of-record/st-maarten/) [Sudan Capital: Khartoum Currency: Sudanese Pound](https://topsourceworldwide.com/employer-of-record/sudan/) [Suriname Capital: Paramaribo Currency: Surinamese Dollar](https://topsourceworldwide.com/employer-of-record/suriname/) [Sweden Capital: Stockholm Currency: Swedish Krona](https://topsourceworldwide.com/employer-of-record/sweden/) [Taiwan Capital: Taipei Currency: Dollar](https://topsourceworldwide.com/employer-of-record/taiwan/) [Thailand Capital: Bangkok Currency: Thai Baht](https://topsourceworldwide.com/employer-of-record/thailand/) [Trinidad & Tobago Capital: Port of Spain Currency: Trinidad and Tobago Dollar](https://topsourceworldwide.com/employer-of-record/trinidad-tobago/) [Tunisia Capital: Tunis Currency: Tunisian Dinar](https://topsourceworldwide.com/employer-of-record/tunisia/) [Uganda Capital: Kampala Currency: Ugandan Shilling](https://topsourceworldwide.com/employer-of-record/uganda/) [United Kingdom Capital: London Currency: Pound Sterling](https://topsourceworldwide.com/employer-of-record/united-kingdom/) [US Virgin Island Capital: Charlotte Amalie Currency: United States Dollar](https://topsourceworldwide.com/employer-of-record/us-virgin-island/) [Venezuela Capital: Caracas Currency: Venezuelan Bolívar](https://topsourceworldwide.com/employer-of-record/venezuela/) [Zambia Capital: Lusaka Currency: Zambian Kwacha](https://topsourceworldwide.com/employer-of-record/zambia/) [Zimbabwe Capital: Harare Currency: Zimbabwe Gold (ZiG)](https://topsourceworldwide.com/employer-of-record/zimbabwe/) Load more