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Employer obligations

Fiji Revenue And Customs Service
Wednesday, March 07, 2018

Employer six monthly


Employers that find it difficult to lodge monthly EMS's may opt to register for six monthly EMS with FRCS provided that there are no employees subject to PAYE deductions.

This is only an option to employers that have all employees who are paid annual salaries that does not exceed $30,000.

Submission method of the file will be through email and all files lodgment can be directed to:

Employers must ensure that they receive an email notification from the PAYE platform within an hour upon sending EMS files.

Employers must contact our PAYE section where they have failed to receive notifications from FRCS.

The employer six monthly schedule is filed on a six monthly basis and the due dates for the six monthly EMS will be the last day of July for the period January - June and last day of January for the period July -December.

Given below are the due dates for lodgments for employers who are registered under the six monthly EMS lodgments.

Employers who have not lodged their six monthly EMS for the period of July to December 2017 are urged to ensure that they are lodged as it is already due.

Payment obligations for


Any PAYE, SRT or ECAL deducted from an employee's income must be remitted to FRCS by the employer on the month following the month the tax was collected.

This is the payment obligation of all employers registered in FRCS for PAYE purposes. Failure to pay PAYE, SRT or ECAL that has been withheld by the employer from an employee's income is an offence under the Income Tax Act and is subject to penalties.

The tax office also notes that employers have a tendency of making late payments of PAYE, SRT and ECAL withheld.

This is deliberate and will be dealt with seriously by FRCS.

Employers must understand that the taxes that they have withheld, belongs to the Government as Trust Funds.

Employers that are providing non-cash benefits must ensure that Fringe Benefit Tax is paid on or before the due date.

Any late payment made by the employer will be subject to 25 per cent late payment penalty on the tax amount due.

Employer must issue tax

withholding certificates

All employers are required to issue a tax withholding certificate to their employees at the end of a tax year regardless of whether PAYE was deducted from the employees income or not.

This is a requirement under the Income Tax Act and employers must ensure that they abide by it.

Fiji Revenue & Customs Service has noted that some employers do not issue a tax withholding certificate at all to their employees at the end of the tax year.

Employees have the right to know every information of their income derived in a particular year hence it is the employers duty to ensure that they are provided adequate information through this document.

Withholding certificates must be issued to ALL employees regardless of whether their income is subject to taxes or not.

For the tax year 2017, employers will be required to submit two sets of withholding tax certificate.

This is to correctly declare the income and taxes deducted in the periods January to July and August to December 2017.

Partnership and education

There is now an increased level of partnership between FRCS and its stakeholders which is achieved through targeted awareness and educational forums.

FRCS has noted that through partnerships, it is an opportunity to educate taxpayers and assist them to clearly understand their obligations.

Fiji Revenue & Customs Service wishes to extend its advisory services to employers that have tax related issues to contact us for assistance.

FRCS wants employers to come on board and continue to partner with FRCS to improve voluntary compliance.

The service wants to create an environment where employers are willing to come forward to comply with the tax laws.

Employers that are in need of assistance on their employer obligations can visit any of our FRCS offices for advice or email their request or queries on or for assistance.

Fiji Revenue & Customs Service is committed to providing Employers quality service at the same time ensuring that Employers continue to comply with their tax obligations.

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