Payroll Social in Samoa

Payroll & social contributions for Samoa (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Samoa · tax year 2025 · changed 25 Jun 2026

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Key figures: Samoa, 2025

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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

The full skill

Payroll withholding and social contributions

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 25,000 (Withheld on the personal scale) (Income Tax Act 2012 / Income Tax Rates)
SNPF employee contribution — 10% of gross wages % (approx — confirm current rate; older sources cite 7%) (National Provident Fund Act 1972)
SNPF employer contribution — 10% of gross wages % (approx — confirm current rate; older sources cite 7%) (National Provident Fund Act 1972)
SNPF contribution base — Gross wages including overtime, allowances, bonuses and other employment compensation; no earnings cap reported (approx — confirm) (National Provident Fund Act 1972)
ACC levy — employee — 1% of wages % (approx — confirm) (Accident Compensation Act 1989)
ACC levy — employer — 1% of wages % (approx — confirm) (Accident Compensation Act 1989)
Combined SNPF + ACC employer cost — ~11% of gross wages (10% SNPF + 1% ACC) % (approx — confirm) (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) (approx — confirm) (Tax Administration Act 2012)
SNPF / ACC remittance — Contributions remitted to SNPF monthly (confirm due date) (approx — confirm) (National Provident Fund Act 1972)

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Payroll withholding and social contributions

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 25,000 (Withheld on the personal scale) (Income Tax Act 2012 / Income Tax Rates)

SNPF employee contribution — 10% of gross wages % (approx — confirm current rate; older sources cite 7%) (National Provident Fund Act 1972)

SNPF employer contribution — 10% of gross wages % (approx — confirm current rate; older sources cite 7%) (National Provident Fund Act 1972)

SNPF contribution base — Gross wages including overtime, allowances, bonuses and other employment compensation; no earnings cap reported (approx — confirm) (National Provident Fund Act 1972)

ACC levy — employee — 1% of wages % (approx — confirm) (Accident Compensation Act 1989)

ACC levy — employer — 1% of wages % (approx — confirm) (Accident Compensation Act 1989)

Combined SNPF + ACC employer cost — ~11% of gross wages (10% SNPF + 1% ACC) % (approx — confirm) (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) (approx — confirm) (Tax Administration Act 2012)

SNPF / ACC remittance — Contributions remitted to SNPF monthly (confirm due date) (approx — confirm) (National Provident Fund Act 1972)