Employer Registration and Responsibilities

An employer is any person or entity (sole trader, business, partnership, company, or other legal entity) that hires an individual to perform duties for a salary, wage, fee, commission, or any other income. Once a person becomes an employer, they must register with the Fiji Revenue and Customs Service (FRCS) within 30 days. This requirement applies even if the individual is employed on a casual or seasonal basis.The responsibilities of an employer are outlined in Section 111 of the Income Tax Act 2015 and the Income Tax (Withholding Tax) Regulations 2013.

Employers can register through the Taxpayer Online Service (TPOS) using this link: Click Here

Last Updated - July 25, 2025