Summary

An employee's personal tax information is stored in the Tax Details tab.

Fields

Tax ID number (TIN):

The employee's Fiji Revenue & Customs Authority (FRCA) number. PayGlobal has an algorithm checksum to ensure the number entered is valid.

Tax code:

Select from:

• P - Primary income (default)
• S - Secondary income.

From 01/01/2012, employers must report to the Fiji Revenue & Customs Authority (FRCA) whether they are an employee's primary or secondary source of income. Every employee must have Tax code = "P - Primary income" or "S - Secondary income" because FRCA will not accept Tax code = [Blank].

Tax override:

Employee's special PAYE tax rate provided by FRCA.

The following types of employees will have PAYE calculated at a flat 20%:

• Have a Tax ID number and Tax code = "S - Secondary income"
• Have a Tax ID number, Tax code = [Blank] and Tax override = [Blank] or 0.00
• Have no Tax ID number (00-00000-0-0).

  Note: If an employee has no Tax ID number and no Tax code, but their Tax override is greater than 0.00, they will continue to have PAYE calculated at the Tax override rate.

P4-1 printed:

This Yes/No field determines whether the employee is included in the Employee Certificate and PAYE Annual Summary files that are sent to the FRCA at the end of each tax year.

Total rebates:

Employee's tax rebate value.

Residency status:

Employees are taxed according to whether they are a Fijian resident or a non-resident. The default setting for this field is "Resident". Any employees who are not Fijian residents must have this field set to "Non-resident".

Exempt levy:

This Yes/No field determines whether the Social Responsibility Tax (SRT) is deducted from the employee's pay. The default field value is "No", and you would change it to "Yes" only if you were running a Fijian database for a non-Fijian company.

Gross-Up:

This Yes/No field indicates whether or not the employee is liable to gross up Taxes and Superannuation (if applicable). The default field value is "No".

It is used in the EMS report PGPRTAXA084A only. It does not impact pay processing at all.