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: 10% of gross wages (mandatory)
- Employee contribution: 8% of gross wages (mandatory, deducted at source)
- Total minimum: 18% 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
- At month-end, run payroll and calculate 18% total contributions.
- Prepare the FNPF schedule listing every employee, member number, gross wages and contribution.
- Lodge the schedule and pay the combined contribution by the 14th of the following month.
- 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
FNPF imposes interest on late payments, and persistent non-compliance can lead to court action. More important: unpaid contributions are ultimately recoverable from the directors personally — a rare but significant exposure.
AK Fiji's 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.