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Data from official sources · Made in Argentina

Employer cost calculator Fiji 2026

An employee paid FJ$3,000 a month costs you more than FJ$3,000, because you also pay the employer share of the Fiji National Provident Fund. The mandatory rate is 8% for the twelve months from 1 August 2026.

Enter the gross monthly pay to see the real monthly and yearly cost. You can also test paying more than the mandatory rate, up to 10%.

Leave empty to pay only the mandatory rate.

How it's calculated

  1. The employer FNPF contribution is a percentage of the gross wage. The calculator adds it to the wage to give the monthly cost, then multiplies by twelve for the yearly figure.
  2. The 2026-2027 Budget lets an employer that pays above the mandatory rate, up to 10%, deduct 150% of the excess from taxable profit.
  3. To show what that is worth, the calculator multiplies the yearly excess by 150%, then by the standard corporate tax rate of 25%.
  4. Other costs are not included. PAYE is deducted from the employee's pay and sent to FRCS, so it does not add to your cost. Fringe benefits provided on top of the wage are taxed to the employer under the fringe benefits tax.

An example

An employee earns FJ$3,000 a month. At the mandatory 8%, you pay FJ$240 to FNPF and the cost is FJ$3,240 a month, or FJ$38,880 a year. If you keep paying 10%, the cost rises to FJ$3,300 a month. The extra 2% is FJ$720 a year. Deducting 150% of it gives FJ$1,080, and at 25% company tax that cuts your tax bill by FJ$270.

Frequently asked questions

What is the mandatory employer FNPF rate?

The 2026-2027 Budget Supplement sets it at 8% for 1 August 2026 to 31 July 2027. Before that it was 10%.

How much of the extra FNPF can an employer deduct?

The FRCS summary of revenue policies says contributions above the mandatory 8%, up to 10%, are eligible for a 150% tax deduction on the excess.

What is the standard company tax rate?

FRCS lists 25% for companies from the 2024 tax year, apart from listed companies and some concessions that have their own rates.

Key terms

Employer cost
Wages plus the statutory contributions an employer pays on top.
Mandatory rate
The least an employer must pay into FNPF for each employee.
Tax deduction
An amount taken off profit before company tax is worked out.

The same calculation in other countries

Up-to-date official data

Data checked against the official source on .

We check the official sources automatically, every day.

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