What is the FNU Levy
The Fiji National University (FNU) Levy is a 1% charge on the gross emoluments paid by employers in Fiji. It is paid by the employer — not deducted from employees.
Contrary to its name, the levy is no longer used primarily to fund training at FNU. Since the 2018–2019 Budget, it is split three ways: 50% funds the Government Funded Medical Scheme, 40% funds the Accident Compensation Commission Fiji (ACCF), and only 10% continues to fund the FNU Grant Scheme for training.
Which employers must pay
• All employers in Fiji, regardless of size or payroll value — there is no minimum payroll threshold for exemption.
• Employers in all sectors — commercial, non-profit and government contractors.
• Branches of foreign companies operating in Fiji.
Certain employees (not employers) are exempt from the levy, including staff based and paid overseas whose employment in Fiji doesn't exceed three months in any twelve-month period, officers of the Republic of Fiji Military Forces, police officers, uniformed Prisons Service officers, employees of recognised schools, and employees of co-operative societies (subject to some carve-outs).
What counts as "emoluments"
Gross emoluments include:
• Base wages and salaries
• Director's fees
• Allowances
• Payments to permanent, casual, part-time, and contract employees
• Cash benefits
How and when to pay
The levy is paid bi-annually, not once a year. There are two periods and two deadlines each year:
• January – June period: payment due no later than 30 September the same year
• July – December period: payment due no later than 31 March the following year
Payments are made to FNU (Bank of South Pacific, account name FNU-NTPC Levy, account number 8303712), quoting the employer's name or FNU Levy ID number.
Common mistakes
• Treating it as a single annual filing and missing the 30 September deadline for the January–June period
• Assuming smaller employers are exempt below a payroll threshold — there isn't one
• Failing to include allowances and director's fees in the emoluments base
• Missing a filing deadline and incurring interest or compliance issues, including delays in obtaining the FNU Compliance Letter needed for tenders and ACCF claims
How Alvin Kumar & Associates handles this for you
We help both new and existing employers get set up and stay compliant with the FNU Levy:
• Initial registration — registering your business with the FNU Levy Department and obtaining your FNU Levy ID number.
• Emoluments reconciliation — calculating gross emoluments correctly each period, including allowances, director's fees, and payments to casual, part-time, and contract staff.
• Bi-annual lodgment and payment — preparing and lodging both returns on time, for the January–June and July–December periods, so you never rely on remembering two separate deadlines.
• Compliance Letter support — assembling the Employer Monthly Schedules or audited financials needed to obtain your FNU Compliance Letter, which is often required for tenders and ACCF claims.
• Ongoing monitoring — flagging any changes in your payroll or employee mix that affect what's included in the levy calculation.
Clients on our payroll or accounting packages have their FNU Levy reconciled and lodged automatically for both bi-annual periods. We track both deadlines so nothing is missed. Get in touch if you'd like us to set this up for your business.
Email: alvin@akfiji.com
WhatsApp: +679 7142741