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Fiji Payroll PAYE FNPF

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Fiji Payroll for Odoo

FNPF, resident PAYE, Social Responsibility Tax — computed per employee, with a VAT Box G ready chart

Run statutory Fijian payroll directly in Odoo. This module computes the Fiji National Provident Fund (FNPF) contributions, resident Pay As You Earn (PAYE) income tax and the Social Responsibility Tax (SRT) for each employee using the official FRCS annualised method, then produces a payroll register (CSV and Excel) and a statutory remittance summary split by collecting agency (FNPF and FRCS). It is built on the Human Resources app and carries its own payslip and computation models, so it needs no Enterprise payroll. Compatible with Odoo 18 and Odoo 19, Community and Enterprise.

Resident PAYE on editable FRCS bands

Pay As You Earn computed on annual chargeable income using the FRCS resident scale: the first FJ$30,000 tax-free, 18% on the FJ$30,001 to FJ$50,000 band and 20% above FJ$50,000. The figure is annualised, taxed and prorated back to the pay period. The band scale is a fully editable model, so you adjust it whenever the law changes.

FNPF 8% / 10%

Compulsory Fiji National Provident Fund contributions at 8% on the employee and 10% on the employer, restored to the pre-COVID rates from 1 January 2024, with optional voluntary top-up amounts and an exemption flag for workers outside compulsory FNPF. The employee 8% is treated as an allowable deduction against PAYE chargeable income.

Social Responsibility Tax

The Social Responsibility Tax is layered on top of income tax for high earners whose annual chargeable income exceeds FJ$270,000, on the graduated FRCS SRT scale (13% rising to 19%). Most employees pay no SRT; those who do have it computed automatically and remitted to FRCS with their PAYE.

VAT Box G ready chart

A built-in VAT helper computes the standard 12.5% output tax and maps a period's sales into the FRCS VAT-return boxes — standard-rated, zero-rated and exempt — including the Box G output-tax line, so the VAT charged on sales is ready to post and flow onto the return.

TIN validation

The employee FRCS Taxpayer Identification Number is validated against the nine-digit format (separators such as spaces or dashes allowed) so bad TINs are caught before payroll is run.

Payroll run & register

Populate employees, compute FNPF, PAYE and SRT and net pay per employee with run totals, then export a payroll register as CSV or Excel and a statutory remittance summary split between FNPF and FRCS.

What it computes

ComponentBasisRate / scale
FNPF (employee)Gross wages8%
FNPF (employer)Gross wages10%
PAYE (resident)Annual chargeable incomeNil to 30,000; 18% 30,001-50,000; 20% over 50,000
Social Responsibility TaxAnnual chargeable income13% to 19% over 270,000
VAT output (Box G)Standard-rated sales12.5%

Disclosure. This module computes statutory deductions locally and produces register and summary files. It does not transmit any data to a third party; you file PAYE, SRT, FNPF and VAT through the FRCS and FNPF portals with your own credentials. All rates, bands and thresholds carry the current statutory defaults (FNPF rates from 1 January 2024, the FRCS resident PAYE and SRT scales, and the 12.5% VAT rate from 1 August 2025); confirm them against the latest official FRCS and FNPF guidance before running live payroll.

Screenshots

Paye Bands

Paye Bands

Payroll Runs

Payroll Runs

Statutory Summary

Statutory Summary

Update date: 2026-07-02