FJ Payroll Social

Fiji Payroll Skill v0.1

Section 1 -- Quick Reference

Quick Reference table

Field	Value
Country	Republic of Fiji
Currency	FJD only (Fijian Dollar, $)
Standard pay frequency	Monthly or fortnightly (weekly permitted)
Tax year	Calendar year (1 January -- 31 December) [FRCS]
Tax withholding system	PAYE -- final withholding tax for employment-only income [FRCS, "New PAYE Structure" public notice]
Income tax authority	Fiji Revenue & Customs Service (FRCS) -- https://frcs.org.fj
Social contribution authority	Fiji National Provident Fund (FNPF) -- https://myfnpf.com.fj
Labour authority	Ministry of Employment, Productivity & Industrial Relations (MEPIR)
Key legislation	Income Tax Act 2015; Tax Administration Act 2009; Fiji National Provident Fund Act 2011; Employment Relations Act 2007
Filing portal	FRCS Taxpayer Online Services (TPOS)
Has personal income tax?	YES -- collected via PAYE as a final tax
Validated by	Pending -- requires sign-off by a Fiji-licensed accountant
Skill version	0.1

Statutory Payroll Components at a Glance (resident employee)

Statutory Payroll Components at a Glance

Component	Employee	Employer	Base / threshold
Income tax (PAYE)	0% -- 20% progressive	withhold & remit	tax-free to $30,000; 20% marginal cap [FRCS Tax Rates]
Social Responsibility Tax (SRT)	18% -- 24%	withhold & remit	only chargeable income > $270,000 [FRCS Tax Rates]
Environment & Climate Adaptation Levy (ECAL) on income	10%	withhold & remit	only chargeable income > $270,000 [HLB Fiji; [RESEARCH GAP — reviewer to confirm against live FRCS ECAL page]]
FNPF	8%	10%	gross ordinary wages, no cap [FNPF Employers, eff. 1 Jan 2024]

Conservative Defaults

Conservative Defaults

Ambiguity	Default
Unknown residency status	STOP -- ask. Non-residents have NO tax-free threshold (flat 20%)
Unknown whether income exceeds $270,000	Treat as below $270,000 (no SRT/ECAL) and flag to reviewer if near threshold
Unknown FNPF membership / age	Treat employee aged 15+ as FNPF-mandatory; STOP if under 15
Unknown whether figure is "ordinary wages" vs total remuneration	Use ordinary/gross wages for FNPF; STOP if composition unclear
Unknown pay frequency	Assume monthly; annualise for bracket computation
Voluntary FNPF top-ups	Assume none unless evidenced
Sector minimum wage applies	STOP -- check for a Wages Regulation Order before assuming national minimum

Section 2 -- Required Inputs and Refusal Catalogue

Required Inputs

• Minimum viable inputs — gross (ordinary) wages for the period, pay frequency, residency status (resident / non-resident), and confirmation the employee is an FNPF member (or eligible, aged 15+).
• Recommended inputs — annualised gross, FNPF member number, FRCS Tax Identification Number (TIN), employment start date, age, and any voluntary FNPF election.
• Ideal inputs — full payslip history for the year (for cumulative PAYE reconciliation), employment contract showing ordinary wage vs allowances, sector/industry (to check Wages Regulation Orders), and bank statements showing salary credits and statutory remittances.

Refusal Catalogue

• R-FJ-1 -- Residency unknown — Resident employees get a $30,000 tax-free threshold; non-residents are taxed at a flat 20% from the first dollar [FRCS]. Confirm residency status before computing PAYE. (FRCS)
• R-FJ-2 -- High-earner thresholds — SRT and ECAL on income apply only above $270,000 chargeable income [FRCS Tax Rates; HLB Fiji]. If annual chargeable income is at or near $270,000, escalate to a licensed accountant — the stacked PAYE + SRT + ECAL computation must be reviewed. (FRCS Tax Rates; HLB Fiji)
• R-FJ-3 -- ECAL provenance — The ECAL-on-income rate (10% above $270,000) could not be confirmed verbatim from the live FRCS ECAL page during research [RESEARCH GAP]. Do not present ECAL figures as definitive — flag for reviewer confirmation.
• R-FJ-4 -- Penalty figures — Specific FRCS PAYE penalties and the FNPF late-payment penalty rate were not confirmed from primary sources [RESEARCH GAP]. Do not state exact penalty amounts — refer to 'penalties under the Tax Administration Act 2009 / FNPF Act 2011' and escalate.
• R-FJ-5 -- Termination / final pay / redundancy — Termination pay, redundancy, and leave-on-termination computations are outside this skill's scope. Escalate to a licensed accountant.
• R-FJ-6 -- Fringe benefits / non-cash remuneration — Fringe benefit tax and the taxation of non-cash benefits are outside this skill's scope. Escalate to a licensed accountant.

Section 3 -- PAYE Income Tax Withholding (Residents)

• PAYE deduction and final tax rule — The employer deducts PAYE each pay period using the FRCS tax tables / the 2024 PAYE Regulation 6 formula and an approved calculator/Excel filing template [FRCS]. PAYE is a final tax for employees whose only income is employment income — those employees do not file an annual return [FRCS, "New PAYE Structure" notice]. (FRCS, "New PAYE Structure" notice)

3.1 Resident PAYE Brackets (current, YA 2022 onward; unchanged 2024/2025) [FRCS Tax Rates -- https://frcs.org.fj/tax-rates-and-codes/]

Resident PAYE Brackets (FRCS Tax Rates -- https://frcs.org.fj/tax-rates-and-codes/)

Chargeable income (FJD)	Income tax
0 -- 30,000	Nil (tax-free threshold = $30,000)
30,001 -- 50,000	18% of excess over $30,000
50,001 -- 270,000	$3,600 + 20% of excess over $50,000
270,001 -- 300,000	$47,600 + 20% of excess over $270,000
300,001 -- 350,000	$53,600 + 20% of excess over $300,000
350,001 -- 400,000	$63,600 + 20% of excess over $300,000
400,001 -- 450,000	$73,600 + 20% of excess over $400,000
450,001 -- 500,000	$83,600 + 20% of excess over $450,000
500,001 -- 1,000,000	$93,600 + 20% of excess over $500,000
1,000,001+	$193,600 + 20% of excess over $1,000,000

• Top income-tax marginal rate — The top income-tax marginal rate is 20%. Above $270,000, SRT (Section 4) and ECAL (Section 5) stack on top. (FRCS Tax Rates)

Bracket discrepancy note: A secondary FRCS public-notice summary ("New PAYE Structure") describes the bands above $270,000 with combined rates like 33%/39% — these reflect the combined PAYE + SRT marginal rate after SRT was integrated into PAYE for administration. The FRCS Tax Rates page shows the components separately (20% income tax + the SRT schedule). This skill treats income tax (20% cap) and SRT as separate stacked components per the Tax Rates page. The combined effective top marginal rate is ~44% (20% + 24%) on income over $1M.

3.2 Computation Method

• PAYE computation method — Annual income tax = bracket base + (rate × (chargeable income − bracket floor)) Period PAYE = annual income tax ÷ number of pay periods (cumulatively adjusted) (FRCS)
• Tax-free threshold as personal allowance — PAYE is computed on annualised chargeable income, divided across pay periods, and trued up cumulatively over the year via the FRCS PAYE formula. The $30,000 tax-free threshold IS the personal allowance — there is no separate allowance. (FRCS)

Section 4 -- Social Responsibility Tax (SRT) -- High Earners Only

• SRT applicability — SRT applies only to chargeable income above $270,000 and is collected through PAYE for employees [FRCS Tax Rates -- https://frcs.org.fj/tax-rates-and-codes/]. (FRCS Tax Rates -- https://frcs.org.fj/tax-rates-and-codes/)

SRT bracket table (FRCS Tax Rates -- https://frcs.org.fj/tax-rates-and-codes/)

Chargeable income (FJD)	SRT
0 -- 270,000	Nil
270,001 -- 300,000	18% of excess over $270,000
300,001 -- 350,000	$5,400 + 19% of excess over $300,000
350,001 -- 400,000	$14,900 + 20% of excess over $350,000
400,001 -- 450,000	$24,900 + 21% of excess over $400,000
450,001 -- 500,000	$35,400 + 22% of excess over $450,000
500,001 -- 1,000,000	$46,400 + 23% of excess over $500,000
1,000,001+	$161,400 + 24% of excess over $1,000,000

Section 5 -- Environment & Climate Adaptation Levy (ECAL) on Income

• ECAL rate on income — 10% on chargeable income exceeding $270,000 — the same high-earner band as SRT, in addition to income tax and SRT. Collected via PAYE for employees. (HLB Fiji -- https://www.hlbfiji.com/an-introduction-to-environmental-climate-and-adaptation-levy-ecal/)
• ECAL on income formula — ECAL on income = 10% × (chargeable income − $270,000), where chargeable income > $270,000 (HLB Fiji -- https://www.hlbfiji.com/an-introduction-to-environmental-climate-and-adaptation-levy-ecal/)

[RESEARCH GAP — reviewer to confirm] The primary FRCS ECAL page returned a 404 during research. The 10%-above-$270,000 figure is corroborated by HLB Fiji and multiple secondary sources but was not timestamped against the live FRCS page for 2025. Confirm before publishing as definitive.

Note: ECAL also separately applies as 10% on prescribed-service businesses and certain luxury items — these are not payroll-relevant and are out of scope here.

Section 6 -- Non-Resident Employees

Non-resident rules table

Rule	Detail	Source
PAYE rate	Flat 20% from the first dollar of chargeable income — NO $30,000 tax-free threshold	FRCS personal income tax materials
SRT	Applies above $270,000 as for residents	FRCS Tax Rates
ECAL on income	Applies above $270,000 as for residents	HLB Fiji [RESEARCH GAP]
FNPF	FNPF covers employees working in Fiji; applicability to short-term non-resident assignees [RESEARCH GAP — reviewer to confirm coverage rules for non-residents]	FNPF Act 2011

Section 7 -- FNPF -- Mandatory Social / Pension Contributions

• FNPF effective date — FNPF is the primary mandatory social contribution. Rates are effective 1 January 2024 and confirmed current for 2025. (FNPF "Employers" -- https://myfnpf.com.fj/employers/)

7.1 Contribution Rates

Contribution Rates table

Party	Rate	Base
Employee	8%	gross / ordinary wages
Employer	10%	gross / ordinary wages
Total compulsory	18%

Arithmetic check: 8% (employee) + 10% (employer) = 18% total. ✓

7.2 Rules

FNPF Rules table

Rule	Detail	Source
Ceiling / cap	NONE — contributions on full ordinary wages	FNPF Employers
Minimum floor	None stated by FNPF — contributions on actual wages	FNPF Employers
Voluntary top-ups	Employer may pay voluntary additional contributions above the mandated 10%	FNPF Employers
Coverage	Employers must register all employees aged 15+ not already members (Registration of Employee Form)	FNPF Employers
Remittance frequency	Monthly	FNPF Employers
Schedule / payment deadline	Schedule due by the 14th; payment by end of month / last working day following the contribution month	[RESEARCH GAP — secondary employer guides; FNPF page states only "payable monthly"]
Late-payment penalty	Reported at 10% per month on the outstanding amount	[RESEARCH GAP — reviewer to confirm against FNPF Act 2011]

Section 8 -- PAYE Employer Obligations, Filing & Remittance

PAYE Employer Obligations table (FRCS PAYE structure notice -- https://frcs.org.fj/public-notice/customer-service-new-pay-as-you-earn-paye-structure/; corroborated by employer guides)

Obligation	Detail
Registration	Employer must register with FRCS for PAYE and hold a TIN; employees must have TINs
Deduction	Deduct PAYE (incl. SRT & ECAL where applicable) each pay period using FRCS tax tables / 2024 PAYE Regulation 6 formula
Final tax	PAYE is a final tax for employees with employment income only — no annual return required
Filing portal	FRCS Taxpayer Online Services (TPOS)
Monthly return + remittance	By the 15th of the following month [RESEARCH GAP — from employer guides; not captured verbatim from a primary FRCS page]
Penalties	Penalties and interest for late filing/payment under the Tax Administration Act 2009; exact amounts vary [RESEARCH GAP — no specific statutory figure confirmed from a primary source]

Section 9 -- Minimum Wage

Minimum Wage table

Item	Value	Source
National minimum wage	FJD $5.00 per hour, effective 1 April 2025	Fiji Govt -- https://www.fiji.gov.fj/Media-Centre/News/MINIMUM-WAGE-INCREASE-TO-$5-00-AN-HOUR-BY-1ST-APRI
Phasing	$4.00 → $4.50 (1 Aug 2024) → $5.00 (1 Apr 2025)	WageIndicator
Sector minimums	Wages Regulation Orders apply on top in certain industries (e.g. construction foreman ~$7.54/hr from Apr 2025)	WageIndicator
Governing law	Employment Relations Act 2007; underpayment is a criminal offence	MEPIR

Section 10 -- Corporate Income Tax (Context -- Not Payroll)

Corporate Income Tax table

Item	Value	Source
Standard corporate income tax rate	25% (2024)	FRCS Tax Rates -- https://frcs.org.fj/tax-rates-and-codes/
Concessions	E.g. 15% for up to 7 years for qualifying entities; reduced rate for new South Pacific Stock Exchange listings	FRCS Tax Rates

Note: One aggregator cited 20%; the FRCS Tax Rates page states 25%. Use the FRCS figure (25%).

Section 11 -- Transaction / Payment Pattern Library

11.1 Salary Credits (employee bank statement -- credits)

Salary Credits table

Pattern	Classification	Notes
SALARY, PAY, WAGES, NET PAY	Net salary payment	After PAYE/SRT/ECAL + 8% FNPF withheld
FORTNIGHT PAY, MONTHLY SALARY	Net salary payment	Confirm pay frequency for annualisation
BACK PAY, ARREARS	Net salary (catch-up)	May straddle periods — re-annualise PAYE
FNPF REFUND, FNPF ADJUSTMENT	Contribution adjustment	NOT income

11.2 Employer Debit Patterns (employer bank statement -- debits)

Employer Debit Patterns table

Pattern	Classification	Notes
FRCS, PAYE, TAX REMITTANCE, TPOS	PAYE + SRT + ECAL remittance to FRCS	Liability until remitted
FNPF, FNPF CONTRIBUTION, FNPF EMPLOYER	FNPF contribution (8% employee + 10% employer)	Employer 10% is an expense; employee 8% is withheld
NET WAGES, PAYROLL RUN, SALARY DISBURSEMENT	Net salary disbursement to employees
FNPF VOLUNTARY	Voluntary FNPF top-up	Confirm policy/contract

11.3 Exclusions

Exclusions table

Pattern	Treatment	Notes
INTERNAL TRANSFER, OWN ACCOUNT	EXCLUDE	Not a payroll transaction
LOAN, ADVANCE REPAYMENT	EXCLUDE from PAYE base	Not remuneration unless contractually pay
EXPENSE REIMBURSEMENT	EXCLUDE	Reimbursement, not wages (confirm composition)

Section 12 -- Worked Examples

All figures in FJD. PAYE per Section 3.1; FNPF per Section 7.1 (employee 8%, employer 10%). Examples assume employment income only and full-year employment unless stated.

Example 1 -- Resident below the tax-free threshold ($20,000/yr)

Input: Resident, annual gross ordinary wages $20,000.

PAYE: $20,000 < $30,000 threshold              = $0
FNPF (employee 8%): 0.08 × 20,000              = $1,600.00
Total employee deductions                       = $1,600.00
Net pay                                          = 20,000 − 1,600 = $18,400.00
Employer FNPF (10%): 0.10 × 20,000             = $2,000.00
Total employer cost                              = 20,000 + 2,000 = $22,000.00

Example 2 -- Resident in the 18% band ($45,000/yr)

Input: Resident, annual gross $45,000. Monthly pay.

PAYE: 18% × (45,000 − 30,000) = 0.18 × 15,000  = $2,700.00
FNPF (employee 8%): 0.08 × 45,000              = $3,600.00
Total employee deductions                       = 2,700 + 3,600 = $6,300.00
Net pay (annual)                                = 45,000 − 6,300 = $38,700.00
Employer FNPF (10%): 0.10 × 45,000             = $4,500.00
─ Monthly view ─
Gross 45,000/12                                 = $3,750.00
PAYE 2,700/12                                   = $225.00
FNPF 3,600/12                                   = $300.00
Net monthly = 3,750 − 225 − 300                 = $3,225.00

Example 3 -- Resident in the 20% band ($80,000/yr)

Input: Resident, annual gross $80,000.

PAYE: 3,600 + 20% × (80,000 − 50,000)
     = 3,600 + 0.20 × 30,000 = 3,600 + 6,000   = $9,600.00
SRT / ECAL: income < $270,000                   = $0
FNPF (employee 8%): 0.08 × 80,000              = $6,400.00
Total employee deductions                       = 9,600 + 6,400 = $16,000.00
Net pay                                          = 80,000 − 16,000 = $64,000.00
Employer FNPF (10%): 0.10 × 80,000             = $8,000.00

Example 4 -- High earner with SRT + ECAL ($320,000/yr)

Input: Resident, annual chargeable income $320,000.

Income tax (PAYE): 53,600 + 20% × (320,000 − 300,000)
     = 53,600 + 0.20 × 20,000 = 53,600 + 4,000  = $57,600.00
SRT: 5,400 + 19% × (320,000 − 300,000)
     = 5,400 + 0.19 × 20,000 = 5,400 + 3,800     = $9,200.00
ECAL (on income): 10% × (320,000 − 270,000)
     = 0.10 × 50,000                              = $5,000.00   [RESEARCH GAP — confirm ECAL]
FNPF (employee 8%): 0.08 × 320,000              = $25,600.00
Total employee deductions
     = 57,600 + 9,200 + 5,000 + 25,600           = $97,400.00
Net pay = 320,000 − 97,400                       = $222,600.00
Employer FNPF (10%): 0.10 × 320,000             = $32,000.00

Example 5 -- Non-resident employee ($60,000/yr)

Input: Non-resident, annual gross $60,000. No tax-free threshold (Section 6).

PAYE: flat 20% × 60,000                          = $12,000.00
SRT / ECAL: income < $270,000                    = $0
FNPF (employee 8%): 0.08 × 60,000               = $4,800.00   [RESEARCH GAP — confirm FNPF coverage for non-residents]
Total employee deductions                        = 12,000 + 4,800 = $16,800.00
Net pay = 60,000 − 16,800                        = $43,200.00
Employer FNPF (10%): 0.10 × 60,000              = $6,000.00

Example 6 -- Minimum-wage worker ($5.00/hr, 40 hrs/wk)

Input: Resident, $5.00/hr × 40 hrs × 52 weeks = $10,400/yr.

Annual gross: 5.00 × 40 × 52                     = $10,400.00
PAYE: $10,400 < $30,000 threshold                = $0
FNPF (employee 8%): 0.08 × 10,400               = $832.00
Net pay = 10,400 − 832                           = $9,568.00
Employer FNPF (10%): 0.10 × 10,400              = $1,040.00

Section 13 -- Tier 1 Rules (Deterministic -- Apply Mechanically)

• Tax-free threshold residents only — Tax-free threshold $30,000 applies to residents ONLY. Non-residents pay flat 20% from $1. (FRCS)
• Income tax marginal rate cap — Income tax marginal rate caps at 20% — never apply more than 20% as the income-tax component. (FRCS Tax Rates)
• SRT applies only above $270,000 — SRT applies ONLY above $270,000 chargeable income — zero below. (FRCS Tax Rates)
• ECAL applies only above $270,000 — ECAL on income applies ONLY above $270,000 — zero below. (HLB Fiji; RESEARCH GAP)
• FNPF rate composition — FNPF = 8% employee + 10% employer, no cap, on ordinary wages. (FNPF, eff. 1 Jan 2024)
• PAYE is final tax — PAYE is a final tax for employment-only income — no annual return for those employees. (FRCS)
• Tax year definition — Tax year = calendar year (1 Jan – 31 Dec). (FRCS)
• Employer withholding responsibility — All employee deductions (PAYE/SRT/ECAL + 8% FNPF) are withheld and remitted by the employer.
• Annualisation requirement — Annualise before applying brackets, then allocate to pay periods cumulatively.

Section 14 -- Tier 2 Catalogue (Reviewer Judgement Required)

Tier 2 Catalogue table

Issue	Why it needs judgement
Income at/near $270,000	Triggers SRT + ECAL stacking; combined marginal rate jumps materially
"Ordinary wages" definition for FNPF	Whether allowances/bonuses/overtime are inside the FNPF base affects the 18% total
Non-resident FNPF coverage	Applicability to short-term assignees is unconfirmed [RESEARCH GAP]
Mid-year start/leave	Cumulative PAYE true-up; annualisation assumptions break
Sector Wages Regulation Order	Sector minimum may exceed national $5.00/hr
Voluntary FNPF top-ups	Tax treatment and employer-policy interaction
Fringe benefits / non-cash pay	Out of scope — fringe benefit tax rules apply (escalate)
Penalty exposure	Exact FRCS/FNPF penalty figures unconfirmed [RESEARCH GAP]

Section 15 -- Excel Working Paper Template

Suggested columns for a per-employee monthly payroll working paper:

Excel Working Paper Template columns

Column	Content
A	Employee name
B	TIN
C	FNPF member number
D	Residency (R / NR)
E	Pay period
F	Gross ordinary wages (period)
G	Annualised gross (=F × periods/year)
H	Annual income tax (PAYE) per Section 3.1 / Section 6
I	SRT (annual) per Section 4 (0 if ≤ $270,000)
J	ECAL on income (annual) per Section 5 (0 if ≤ $270,000)
K	Period PAYE+SRT+ECAL (=(H+I+J)/periods)
L	FNPF employee (=F × 8%)
M	Net pay (=F − K − L)
N	FNPF employer (=F × 10%)
O	Total employer cost (=F + N)

Control totals (must reconcile):

• Sum of column K = PAYE/SRT/ECAL remitted to FRCS for the period.
• Sum of (L + N) = total FNPF remitted (employee 8% + employer 10% = 18%).
• Sum of column M = total net salary disbursed.

Section 16 -- Bank Statement / Terminology Reading Guide

Terminology Reading Guide table

Term / abbreviation	Meaning
FRCS	Fiji Revenue & Customs Service (income tax authority)
FNPF	Fiji National Provident Fund (mandatory pension/social fund)
PAYE	Pay As You Earn — employment income tax withholding
SRT	Social Responsibility Tax (high earners, > $270,000)
ECAL	Environment & Climate Adaptation Levy
TPOS	Taxpayer Online Services (FRCS filing portal)
TIN	Tax Identification Number
WRO	Wages Regulation Order (sector minimum wage instrument)
MEPIR	Ministry of Employment, Productivity & Industrial Relations
Ordinary wages	Base wages used for FNPF contribution calculation
$ / FJD	Fijian Dollar (the only currency in this skill)

Section 17 -- Onboarding Fallback

If the minimum viable inputs (Section 2) are not available:

1. Ask for residency status first — it changes the entire PAYE computation.
2. Ask for annual or period gross ordinary wages and pay frequency.
3. Confirm FNPF membership / age 15+.
4. If the employee may earn > $270,000, STOP and escalate (SRT + ECAL stacking).
5. If sector-specific (construction, hospitality, etc.), check for a Wages Regulation Order before assuming the national minimum wage.
6. Produce an estimated computation clearly labelled as draft, and route to a Fiji-licensed accountant for sign-off.

Section 18 -- Reference Material and Test Suite

Key Sources

Key Sources table

Topic	Reference
Resident PAYE brackets; SRT; corporate 25%	FRCS Tax Rates -- https://frcs.org.fj/tax-rates-and-codes/
PAYE as final tax; PAYE structure	FRCS public notice -- https://frcs.org.fj/public-notice/customer-service-new-pay-as-you-earn-paye-structure/
FNPF 8%/10%, coverage, monthly remittance	FNPF Employers -- https://myfnpf.com.fj/employers/
ECAL on income (10% > $270,000)	HLB Fiji -- https://www.hlbfiji.com/an-introduction-to-environmental-climate-and-adaptation-levy-ecal/ [RESEARCH GAP]
Minimum wage $5.00/hr (1 Apr 2025)	Fiji Govt -- https://www.fiji.gov.fj/Media-Centre/News/MINIMUM-WAGE-INCREASE-TO-$5-00-AN-HOUR-BY-1ST-APRI
Governing legislation	Income Tax Act 2015; Tax Administration Act 2009; FNPF Act 2011; Employment Relations Act 2007

Test Suite (recompute to the cent before relying on this skill)

1. Resident $20,000: PAYE $0; FNPF employee $1,600; net $18,400; employer FNPF $2,000. ✓
2. Resident $45,000: PAYE $2,700 (18% × 15,000); FNPF employee $3,600; net $38,700; employer FNPF $4,500. ✓
3. Resident $80,000: PAYE $9,600 (3,600 + 20% × 30,000); FNPF employee $6,400; net $64,000; employer FNPF $8,000. ✓
4. Resident $320,000: PAYE $57,600; SRT $9,200; ECAL $5,000; FNPF employee $25,600; total deductions $97,400; net $222,600; employer FNPF $32,000. ✓
5. Non-resident $60,000: PAYE $12,000 (flat 20%); FNPF employee $4,800; net $43,200; employer FNPF $6,000. ✓
6. Minimum wage 40 hrs/wk: annual $10,400; PAYE $0; FNPF employee $832; net $9,568; employer FNPF $1,040. ✓
7. FNPF total check: employee 8% + employer 10% = 18% on ordinary wages, no cap. ✓
8. SRT/ECAL boundary: chargeable income of exactly $270,000 → SRT $0 and ECAL $0 (both apply only to the excess over $270,000). ✓
9. Bracket continuity: income tax at $50,000 = $3,600; at $270,000 = $47,600; at $300,000 = $53,600; at $1,000,000 = $193,600. ✓

PROHIBITIONS

• NEVER apply the $30,000 tax-free threshold to a non-resident — non-residents pay flat 20% from the first dollar.
• NEVER apply an income-tax marginal rate above 20% — additional burden above $270,000 comes from SRT and ECAL, not income tax.
• NEVER charge SRT or ECAL on income at or below $270,000.
• NEVER cap or floor FNPF — it is 8% employee + 10% employer on full ordinary wages with no ceiling.
• NEVER omit the employer's 10% FNPF when computing total employer cost.
• NEVER treat PAYE as non-final for an employment-only employee, nor force them to file an annual return.
• NEVER state exact FRCS or FNPF penalty figures — they are unconfirmed [RESEARCH GAP]; cite the governing Act and escalate.
• NEVER present ECAL figures as definitive without flagging the [RESEARCH GAP] on the FRCS ECAL source.
• NEVER assume the national minimum wage applies where a sector Wages Regulation Order may set a higher rate.
• NEVER present payroll computations as definitive — always label as estimated and direct to a Fiji-licensed accountant.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a licensed accountant or tax practitioner in Fiji) before filing or acting upon.

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