FNPF Contributions — A Complete Guide for Fiji Employers

What is FNPF

The Fiji National Provident Fund is the statutory retirement savings scheme for Fiji workers. It operates under the FNPF Act 2011 and covers virtually every employed person in Fiji.

Contribution rates

• Employer contribution: 8% of gross wages (mandatory) — temporarily reduced from 10% for 12 months from 1 August 2026 under the 2026–2027 National Budget
• Employee contribution: 8% of gross wages (mandatory, deducted at source)
• Total minimum: 16% of gross wages
• Voluntary top-up: Either party can contribute more (up to 25% combined)

Who must contribute

Essentially every Fiji-resident employee — including directors who draw salary. There are limited exemptions (some casual labour, certain foreign technical experts on short contracts).

Monthly compliance cycle

1. At month-end, run payroll and calculate 16% total contributions.
2. Prepare the FNPF schedule listing every employee, member number, gross wages and contribution.
3. Lodge the FNPF contribution schedule by the 14th of the month, and pay the combined contribution by the end of the month. These are two different deadlines — the schedule date and the payment date are not the same.
4. Retain payment confirmations and schedules for 7 years.

Registering as an employer

First-time employers must register with FNPF before the first pay run. You'll receive an employer number and online portal credentials. Each new employee then needs their FNPF member number linked to your employer file.

Penalties for late or missed contributions

Late payment attracts a penalty of 10% of the outstanding invoice balance per month, which replaced the old $100 per employee per month charge with effect from 1 January 2025. Persistent non-compliance can lead to court action, and unpaid contributions are ultimately recoverable from the directors personally — a rare but significant exposure.

Alvin Kumar & Associates' approach

We handle FNPF enrolment for new employers, run the monthly schedule and lodgement, reconcile the balance annually and deal with any FNPF queries or audits on your behalf.