Social Responsibility Tax (SRT)

Social responsibility tax is imposed on an individual who is liable for income tax commencing from 1 January, 2012.  It is a special contribution to the welfare of the underprivileged in Fiji.


Who is liable to pay the tax?

It applies to resident and non-resident individuals who have a total chargeable income exceeding $270,000 during the income tax year.


Who is responsible for the collection and payment of the levy?

For those that are solely salary & wage earners, employers will make the SRT calculations, deductions and remittances in the same manner as that of PAYE. Those that earn both employment income and business income [e.g. rental income, taxi income, bank interest] will be required to either inform their employers of their estimated chargeable income for the year and/or make payments directly to FRCS.

The employer shall be liable to calculate the SRT amount payable and make the payment to FRCS. Fiji nationals employed in international organizations, embassies and foreign missions will be required to make their own arrangements for payment if there is no PAYE system in their organisation.

For those that are self-employed, they will be required to estimate their chargeable income similar to the Provisional Tax System and make payments directly to FRCS on a monthly basis.


How do we calculate the SRT amount payable?

The calculation can be referred to the link  https://www.frcs.org.fj/our-services/calculators/residents-tax-rates-2001-2016/

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