What is the FNU Levy
The Fiji National University Levy is a 1% charge on the gross annual emoluments paid by employers in Fiji. It funds vocational and tertiary training at the Fiji National University. It is paid by the employer — not deducted from employees.
Which employers must pay
- Any employer whose prior-year total payroll exceeded $20,000.
- Employers in all sectors — commercial, non-profit and government contractors.
- Branches of foreign companies operating in Fiji.
What counts as "emoluments"
Gross emoluments include:
- Base wages and salaries
- Overtime, commissions, bonuses
- Allowances and housing benefits
- Gross value of benefits in kind (subject to valuation)
FNPF contributions, redundancy payments, and genuine reimbursement of business expenses are generally excluded.
How and when to pay
The levy is calculated annually on the prior calendar year's payroll and lodged with FNU. The return and payment are due by 31 March each year. Late payment attracts interest and, ultimately, court-enforced recovery.
Common mistakes
- Failing to include allowances and benefits in the emoluments base
- Forgetting the levy in the year after payroll crosses the $20,000 threshold
- Calculating on net wages rather than gross
- Missing the filing deadline and incurring interest
How AK Fiji handles this for you
Clients on our payroll or accounting packages have their FNU Levy reconciled and lodged automatically. We monitor the threshold so newly-growing employers don't get a surprise assessment.