Payroll
/
Fiji
Global coverage
Available in +150 countries
Employer costs, taxes, minimum wage and leave rules for hiring here, plus the faster route: hire a contractor with Ontop, no local entity needed.
2026
Currency
FJD $ (Fijian Dollar)
Employer contributions
10% employer FNPF
Minimum wage
FJD 4.00/hour (2026)
Payment frequency
Monthly / Fortnightly
Calendar year (Jan 1 - Dec 31)
Capital
Suva
Timezone
FJT (GMT+12)
Employee or contractor
If the work is project-based or you need to move fast, a contractor gets you the same talent with a fraction of the paperwork.
Employee
~FJD 4,400 total
/month
For a gross salary of
FJD 4,000 gross/month
Setup
Local entity or employer of record, plus tax and social security registration
Employer contributions
10% employer FNPF
Mandatory extras
Annual Bonus
Monthly admin
Monthly payroll - PAYE + FNPF by 21st - annual IR return March
Contractor with Ontop
No local entity
$49
/contractor/month
The agreed rate, plus Ontop from $49 per contractor per month.
Sign a contract, yours or an Ontop template. No local registration on your side.
No employer contributions: the contractor handles their own taxes and social security.
One payment per invoice, in one payroll run.
Paid into their Ontop Global Account in USD.
See the full side-by-side comparison
+
A contractor's rate usually covers their own taxes, so compare total cost, not just gross pay. Run your numbers in the contractor vs employee calculator.
Hiring here: the full breakdown
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Payroll guide
Employer costs come on top of gross pay. Use these figures to budget a hire and to compare it with a contractor rate.
Total monthly cost
~FJD 4,400 total
Example gross salary
FJD 4,000 gross/month
~FJD 3,040 net
Net pay to the employee
Tax and employee contributions
Withheld from gross pay
~FJD 400 FNPF
Employer contributions on that salary
Employer contributions
10% employer FNPF
Employee contributions
8% employee FNPF + income tax (PAYE)
Total cost above gross
~8% above gross (FNPF)
Figures are estimates for planning. Rates change with each budget and can vary by sector, so confirm them before you make an offer.
What people earn here, from the legal floor to the main cities, plus the extra pay most employers budget for.
National average
~FJD 2,000
Per month
Suva
FJD 2,500 - 7,000
~30%
Nadi
FJD 2,200 - 6,000
~20%
Monthly gross. National average salary per year:
~FJD 24,000
Minimum wage
FJD 4.00/hour (2026)
Paid:
Hourly
Extra pay
Annual Bonus
Discretionary
December
Collective agreements can set sector minimums above the national one. Check whether one applies to the role before you set the salary. Next step: estimate the full cost of an employee.
Who collects what, how often, and what happens when a payment is late.
Income tax brackets
0% up to FJD 30,000 / 18% / 20%
Tax year:
Calendar year (Jan 1 - Dec 31)
Filing calendar
Monthly PAYE + FNPF by 21st
Social security payments
March 31 (annual income tax return)
Income tax
By February 28
Employee tax certificate
Certificate of Pay and Tax (IR56)
March 31
Annual return
Annual Income Tax Return
Late payment penalties
Late FNPF: 10% penalty; late PAYE: 20% surcharge
Who collects what
FRCS
Income tax (PAYE)
FNPF
National provident fund
Employment Relations Tribunal
Employment law enforcement
The time off and paid leave every employee is entitled to by law. Budget for it when you compare an employee with a contractor.
Annual leave
Annual Leave
10 days/year (after 1 year)
Public holidays
~11 public holidays
Sick leave
Sick Leave
7 days/year from employer
Maternity leave
12 weeks (84 days) maternity
Full pay from employer (FRCS reimburses via tax credit)
The contracts you can use, and what ending an employment relationship costs.
Permanent
Open-Ended Employment Contract
Fixed term
Fixed-Term Contract
Independent contractor
Service Contract
Collective agreements
Collective Agreement
Ending employment
Severance Allowance
How it is calculated
Per Employment Relations Act
Calling someone a contractor does not make them one. If the role works like employment in practice, local authorities can reclassify it, with back contributions and penalties.
The errors that most often trigger back payments and penalties here, and what to do instead.
FNPF Contribution on All Earnings
Risk Level: HIGH
Fiji FNPF contributions are required on all wages and salaries. Employers who pay allowances outside the FNPF base to reduce contributions face FNPF Board audits and retroactive assessments.
Cyclone and Disaster Leave Obligations
Risk Level: MEDIUM
Fiji is prone to natural disasters. The Employment Relations Act requires employers to provide paid leave during government-declared natural disasters. Employers who deduct wages or annual leave during declared disaster periods face tribunal claims.
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Global Account for every contractor
FAQ
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Ontop works with contractors, not employees. As Contractor of Record, Ontop handles contracts, compliance documents and payments for contractors in 150+ countries. To employ someone, you need a local entity or an employer of record. Ontop doesn't act as your employer of record.
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Employers pay contributions on top of gross salary. The cost table on this page shows the rates that apply here and a worked monthly example. A contractor with Ontop costs the agreed rate plus Ontop from $49 per contractor per month.
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Many countries require an extra month or an annual bonus for employees. The salaries section on this page shows the one that applies here and when it is usually paid. Contractors are paid what you agree in the contract.
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Employers withhold income tax and the employee's social security share every pay run, then pay them to the local authorities. The taxes section on this page lists the brackets, rates and filing deadlines that apply here.
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Yes. The contractor vs employee calculator compares the full cost of an employee, employer contributions included, with a contractor rate plus Ontop's monthly fee.
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When the work is project-based, you need to start fast or you don't have a local entity. If the person will work fixed hours, under your direction and only for you, local law may treat them as an employee, so hire them as one.
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Misclassifying employees as contractors, missing tax and social security deadlines, and ignoring collective agreements that set higher wage floors. The mistakes section on this page covers the ones that come up most often here.
Compare employer costs, taxes and contractor rules in nearby countries:
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.
Ready to hire? See Ontop pricing or learn how to build a global team without an employer of record.