Payslip Template Fiji (Free Excel Download)

Fiji Payslip Template (Free Excel Download)

A ready-to-use payslip template for Fijian employers, with the country's statutory deduction lines built in: FNPF employee contributions and PAYE income-tax withholding per the FRCS tables. Copy it into Excel or Google Sheets and it is ready for your monthly payroll run.

How to Use This Template

1. Fill in the employer and employee header fields once — they stay the same every month.
2. Enter gross monthly earnings (basic salary or wages plus allowances, overtime and bonuses).
3. Apply the FNPF and PAYE lines exactly as shown — the formulas are described beside each line.
4. Issue one copy to the employee and keep one for your payroll records.

Fiji Payslip Template

Employer: [Company Name] | TIN: [] Employee: [Full Name] | FNPF Member No.: [] TIN: [] | Designation: [] Pay Period: [Month / Year] | Payment Date: [DD/MM/YYYY]

Employer contributions (not deducted from employee):

Worked Example

Monthly gross salary: FJD 3,000 (no other allowances).

• FNPF employee: 8% × 3,000 = FJD 240 (deducted)
• PAYE: withheld per the FRCS tax tables — income above the FJD 30,000 annual threshold is taxable (deducted)
• Net pay: 3,000 − 240 − PAYE
• FNPF employer: 8% × 3,000 = FJD 240 (employer cost — temporary 12-month rate from 1 August 2026; standard rate is 10%)
• Total employer cost: 3,000 + 240 = FJD 3,240

Statutory Notes for Fiji Payroll

• FNPF contributions are calculated on total wages for the month: the standard split is 8% employee / 10% employer.
• From 1 August 2026, the employer rate is temporarily reduced from 10% to 8% for 12 months under the 2026–2027 national budget; the employee rate stays at 8% — confirm the rate in force with the FNPF before each payroll.
• Members may make additional voluntary contributions above the mandatory 8%.
• PAYE is withheld by the employer using the FRCS tax tables; resident employees are taxed on income above the FJD 30,000 annual threshold at the FRCS resident bands (18% and 20%).
• Always verify current FNPF rates and FRCS thresholds before each payroll year, as budget measures change them.

Pro Tips

• Date-stamp the employer rate. The 2026–2027 temporary cut means two different employer rates in one payroll year — note the applicable rate on each payslip so audits reconcile.
• FNPF is on total wages. Overtime, bonuses and allowances all attract FNPF — calculating it on basic salary alone underpays the fund.
• Keep the FNPF member number on every slip. It is the identifier the fund asks for on every query and withdrawal.
• Reconcile PAYE monthly. Gross minus deductions must equal net pay to the cent; small rounding drifts compound across staff.
• Remit on schedule. Both the FNPF contributions and the withheld PAYE must reach the authorities on time — keep the receipts with your payroll file.

Frequently Asked Questions

Q1: What are the FNPF rates on a Fiji payslip? A: The standard split is 8% deducted from the employee and 10% paid by the employer on total monthly wages. Note the temporary reduction: the employer rate is 8% for 12 months from 1 August 2026 under the 2026–2027 budget.

Q2: Is the employer's FNPF contribution deducted from the employee's salary? A: No. The employer share is paid on top of gross wages and never reduces take-home pay. Only the 8% employee share appears as a deduction.

Q3: What income is subject to PAYE in Fiji? A: Employment income — salary, wages, overtime, bonuses, commissions and taxable allowances. Residents are taxed on income above the FJD 30,000 annual threshold at the FRCS resident bands.

Q4: Does FNPF apply to overtime and bonuses? A: Yes. FNPF is calculated on total wages for the month, including allowances, overtime and bonuses — not just basic salary.

Q5: Can employees contribute more than the mandatory FNPF rate? A: Yes. Members may make additional voluntary contributions on top of the mandatory 8% employee deduction.

Q6: What is the total cost to the employer beyond gross salary? A: The FNPF employer share on total wages — 10% at the standard rate, currently 8% during the 12-month temporary reduction from 1 August 2026.