Special Cases Requiring Personal Income Tax Filing by Salary and Wage Earners

The Fiji Revenue and Customs Service (FRCS) advises taxpayers on circumstances where employees may be required to file their own Personal Income Tax (PIT) Return. FRCS has noted an increase in the number of incorrectly submitted PIT Returns, with employers filing these returns on behalf of their employees.

Please be advised that PIT Returns are not required for all employees and should only be submitted in specific circumstances. PAYE is generally considered a FINAL TAX, and employers are responsible for withholding and remitting PAYE, as well as filing the necessary returns on behalf of their employees.

Employees may be eligible to file a PIT Return under the following circumstances:

  1. Migration, where an individual migrates overseas.
  2. Secondary Employment, where an individual has earned income from two or more employers during the same tax year.
  3. Employment with International Organisations.
  4. Have been employed overseas.
  5. Expatriates departing Fiji.
  6. Applicable only on a case-by-case basis for those employees who were partially employed or overtaxed for the years 2015 to 2020.

Required Supporting Documents

Taxpayers submitting a PIT Return request must provide the following:

  • A stamped and signed Tax Withholding Certificate issued by their employer;
  • A “Resignation Letter” and “Acceptance Letter” from their employer;
  • Employment contract for migration and expatriates departing Fiji.

Process

  • Taxpayers must first access the “Request to File a Return” tile and submit a request for a PIT filing obligation.
  • Once the filing obligation has been created, select Income Tax and proceed to file the PIT Return.
  • Ensure that your bank account details are current and accurate by updating them through the “Change of Circumstances” tile.
  • PIT Returns are filed on a calendar-year basis (1st January to 31st December) and must be submitted by 31st March of the following year.
  • For those individuals who have a credit assessment or refund are required to email payevalidation@frcs.org.fj for your refund request.

Manual for filing “Personal Income Tax” return.

Link on the guide to file Form S return: https://frcs.org.fj/files/2025/07/User-Manual-PIT-S.pdf

For further assistance, please contact FRCS on 3243000, toll free line 1326 or email payevalidation@frcs.org.fj.

Last Updated - 1 day ago

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Special Cases Requiring Personal Income Tax Filing by Salary and Wage Earners

The Fiji Revenue and Customs Service (FRCS) advises taxpayers on circumstances where employees may be required to file their own Personal Income Tax (PIT) Return. FRCS has noted an increase in the number of incorrectly submitted PIT Returns, with employers filing these returns on behalf of their employees.

Please be advised that PIT Returns are not required for all employees and should only be submitted in specific circumstances. PAYE is generally considered a FINAL TAX, and employers are responsible for withholding and remitting PAYE, as well as filing the necessary returns on behalf of their employees.

Employees may be eligible to file a PIT Return under the following circumstances:

  1. Migration, where an individual migrates overseas.
  2. Secondary Employment, where an individual has earned income from two or more employers during the same tax year.
  3. Employment with International Organisations.
  4. Have been employed overseas.
  5. Expatriates departing Fiji.
  6. Applicable only on a case-by-case basis for those employees who were partially employed or overtaxed for the years 2015 to 2020.

Required Supporting Documents

Taxpayers submitting a PIT Return request must provide the following:

  • A stamped and signed Tax Withholding Certificate issued by their employer;
  • A “Resignation Letter” and “Acceptance Letter” from their employer;
  • Employment contract for migration and expatriates departing Fiji.

Process

  • Taxpayers must first access the “Request to File a Return” tile and submit a request for a PIT filing obligation.
  • Once the filing obligation has been created, select Income Tax and proceed to file the PIT Return.
  • Ensure that your bank account details are current and accurate by updating them through the “Change of Circumstances” tile.
  • PIT Returns are filed on a calendar-year basis (1st January to 31st December) and must be submitted by 31st March of the following year.
  • For those individuals who have a credit assessment or refund are required to email payevalidation@frcs.org.fj for your refund request.

Manual for filing “Personal Income Tax” return.

Link on the guide to file Form S return: https://frcs.org.fj/files/2025/07/User-Manual-PIT-S.pdf

For further assistance, please contact FRCS on 3243000, toll free line 1326 or email payevalidation@frcs.org.fj.

Last Updated - 1 day ago

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