Source-cited draft: payroll & social contributions for Samoa (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Overview of employer obligations
Employers in Samoa withhold income tax under PAYE and remit contributions to the Samoa National Provident Fund (SNPF) plus an Accident Compensation Corporation (ACC) levy. Both the provident fund and the ACC levy are split between employer and employee.
PAYE (salary and wage tax)
0% to WST 15,000, 20% on WST 15,001–25,000, 27% above WST 25,000Income Tax Act 2012 / Income Tax RatesView source ↗
SNPF employee contribution
10% of gross wagesNational Provident Fund Act 1972View source ↗
SNPF employer contribution
10% of gross wagesNational Provident Fund Act 1972View source ↗
SNPF contribution base
Gross wages including overtime, allowances, bonuses and other employment compensation; no earnings cap reportedNational Provident Fund Act 1972View source ↗
ACC levy — employee
1% of wagesAccident Compensation Act 1989
ACC levy — employer
1% of wagesAccident Compensation Act 1989
Combined SNPF + ACC employer cost
~11% of gross wages (10% SNPF + 1% ACC)National Provident Fund Act 1972 / Accident Compensation Act 1989
PAYE remittance
Employers remit PAYE withheld to the Ministry of Customs and Revenue monthly (confirm due date)Tax Administration Act 2012
SNPF / ACC remittance
Contributions remitted to SNPF monthly (confirm due date)National Provident Fund Act 1972View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Samoa computations in the OpenAccountants Tax Library.