FNPF contribution calculator Fiji 2026
You pay 8% of your gross pay into the Fiji National Provident Fund (FNPF), and your employer currently pays 8%. Enter your pay to see both amounts and the total that reaches your account.
The employer share is lower than usual for a limited time. The 2026-2027 Budget cut it from 10% for the twelve months from 1 August 2026 to 31 July 2027.
How it's calculated
- The calculator multiplies your gross pay for the period by the employee rate of 8%, and by the employer rate of 8% for the employer share.
- The two shares are added to show what goes into your account. The yearly line multiplies that total by the number of pay periods in a year.
- The cut applies from 1 August 2026. Before that date the employer rate was 10%, and the calculator is set for the new period only.
- An employer can pay more than the mandatory rate, up to 10%. The Budget gives a deduction of 150% of the excess against the company's tax. That choice is the employer's and does not change your own share.
An example
On a monthly wage of FJ$3,000, you pay FJ$240 (8%) and your employer pays FJ$240 (8%). FJ$480 is paid into your account each month, which is FJ$5,760 over twelve months. Under the earlier 10% rate the employer share would have been FJ$300.
Frequently asked questions
What is the employer FNPF rate from 1 August 2026?
The 2026-2027 Budget Supplement sets the mandatory employer contribution at 8% for 1 August 2026 to 31 July 2027, down from 10%.
Did the employee rate change?
No. The Budget Supplement states that the employee contribution rate remains at 8%.
Can an employer still pay 10%?
Yes. An employer that pays above the mandatory rate, up to 10%, can claim 150% of the excess as a tax deduction, according to the FRCS summary of revenue policies for 2026-2027.
Key terms
- FNPF
- Fiji National Provident Fund, the national retirement savings fund.
- Mandatory contribution
- The minimum rate an employer must pay for each employee.
- Excess contribution
- Money an employer pays above the mandatory rate.
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.
- Ministry of Finance, Strategic Planning, National Development and Statistics2026-2027 Budget Supplement
- Fiji Revenue and Customs Service2026-2027 National Budget: Summary of Revenue Policies