Personal Income Tax

Personal Income Tax – Salary & Wage Earners

Pay As You Earn Tax (PAYE) is a Final Withholding Tax, which requires employers to deduct correct amount of PAYE from employees’ salaries & wages. Therefore, most employees will not be required to file a Personal Income Tax – Salary & Wages (PIT-S) Return. Any overpaid tax will be refunded and any tax that has been underpaid will be recovered from the employee.

PIT-S Return will be required to be filed under the following circumstances:

  • If you have more than one employment during the year
  • Have been employed for a partial period during the year
  • Employed by foreign missions
  • Have been employed overseas
  • Are migrating and will not be employed in Fiji
  • Claiming a deduction for a donation made under COVID 19 fund, for tax years 2023 and prior.

How to file your PIT-S Return on Taxpayer Online Service Portal (TPOS)

  • Log onto the TPOS portal 
  • Logon
Go to the “Request” Tile

  • Select “Income Tax”

  • Request to File Personal Income Tax Return”

How is the correct PAYE deducted on each payday, including adjustments for bonuses or salary increments?

Following an increase in normal pay or any additional payments received (bonus, cash benefit allowances etc.), individuals would have noted a one-off spike in the tax payment for the first pay after the salary increment. However, the income tax deduction would reduce from the subsequent pay and the payroll system would ensure that the tax payment for the entire 12-month payroll period is exactly what an individual should pay based on his/her annual salary and the current PAYE tax schedule. The employee or employer can use the Regulations 6 formula for correct PAYE deductions for the whole year.

This formula determines PAYE based on the taxpayer’s estimated annual income. If there are fluctuations in the estimated annual income during the year, such as changes in salary, bonuses, or allowances, the PAYE amount will be adjusted accordingly to ensure the correct tax is deducted. Click here to access Regulation 6 formula.

Last Updated - February 2, 2026

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Personal Income Tax

Personal Income Tax – Salary & Wage Earners

Pay As You Earn Tax (PAYE) is a Final Withholding Tax, which requires employers to deduct correct amount of PAYE from employees’ salaries & wages. Therefore, most employees will not be required to file a Personal Income Tax – Salary & Wages (PIT-S) Return. Any overpaid tax will be refunded and any tax that has been underpaid will be recovered from the employee.

PIT-S Return will be required to be filed under the following circumstances:

  • If you have more than one employment during the year
  • Have been employed for a partial period during the year
  • Employed by foreign missions
  • Have been employed overseas
  • Are migrating and will not be employed in Fiji
  • Claiming a deduction for a donation made under COVID 19 fund, for tax years 2023 and prior.

How to file your PIT-S Return on Taxpayer Online Service Portal (TPOS)

  • Log onto the TPOS portal 
  • Logon
Go to the “Request” Tile

  • Select “Income Tax”

  • Request to File Personal Income Tax Return”

How is the correct PAYE deducted on each payday, including adjustments for bonuses or salary increments?

Following an increase in normal pay or any additional payments received (bonus, cash benefit allowances etc.), individuals would have noted a one-off spike in the tax payment for the first pay after the salary increment. However, the income tax deduction would reduce from the subsequent pay and the payroll system would ensure that the tax payment for the entire 12-month payroll period is exactly what an individual should pay based on his/her annual salary and the current PAYE tax schedule. The employee or employer can use the Regulations 6 formula for correct PAYE deductions for the whole year.

This formula determines PAYE based on the taxpayer’s estimated annual income. If there are fluctuations in the estimated annual income during the year, such as changes in salary, bonuses, or allowances, the PAYE amount will be adjusted accordingly to ensure the correct tax is deducted. Click here to access Regulation 6 formula.

Last Updated - February 2, 2026

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