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Registration

An employer is any person (sole trader, business, partnership, company or other legal entity that hires an individual person to perform duties for a salary, wage or fee, commission or any other income.

Once a person becomes an employer, registration as an Employer with the FRCS must be done within 30 days.

This applies even if the individual is to be employed on a casual or seasonal basis.

The responsibilities of an Employer are covered under Section 111 of the Income Tax Act 2015, and the Income Tax (Withholding Tax) Regulations 2013.

The employer registration can be completed from the link https://tpos.frcs.org.fj/taxpayerportal

 

Copies of the Regulations may be obtained from the FRCS upon request or can be accessed on FRCS website https://www.frcs.org.fj/legislations-and-regulations/.

When should an Employer register?

For income tax purposes, employers must register within 30 days of the commencement of any trade, business, profession or vocation; (Section 111 of the Income Tax Act 2015, and the Income Tax (Withholding Tax) Regulations 2013.).

What are the Employer Details in the Application Form?

The employer details can be updated on the link https://tpos.frcs.org.fj/taxpayerportal

 

PAYE Process Procedures can be accessed through the link below

https://www.frcs.org.fj/our-services/taxation/paye-as-final-tax/

 

 

 For 2018 and 2019 Rates, refer to the link  https://www.frcs.org.fj/our-services/calculators/residents-tax-rates-2001-2016/

 

Other instances for certificate to be furnished to employees can be referred to:

Income Tax (Withholding Tax) Regulations 2013

 

Inspection  

All wages sheets and other records relating to the calculation or payment of employment income must be produced for inspection whenever required by the Commissioner.

Books of Account

Every employer is required to keep adequate books of accounts for tax purposes. Every book of account and documents which are essential to explain any entry is to be preserved for a period of not less seven (7) years.

Fringe Benefits Tax

All employers providing non-cash fringe benefits to employees are obliged to register for fringe benefits tax.

Where can I get the information on value of fringe benefits provided to employees by employers?

The fringe benefits tax Practise Statement and https://www.frcs.org.fj/our-services/practice-statements/standard-interpretation-guideline-2018-02/ (SIG 2020-21, SIG 2020-22,SIG 2020-23 ) will provide you with a more detailed information on the value of fringe benefits.

 

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