Service Description

This e-service allows companies or businesses to register for the Fiji National Training Levy with the FNU.

Compliance with Fiji’s Laws and Regulations

As per the FNU Amendment Act 2010 and the FNU Levy Order, all employers in Fiji are mandated to pay the statutory training tax (also known as the FNU Levy) every six months. However, the following employees are exempt from this levy:
1. Employees based and paid overseas, provided their employment in Fiji does not exceed three months in any twelve-month period.
2. Officers and men of the Royal Fiji Military Forces.
3. Police officers.
4. Uniformed officers of the Prisons Service.
5. Employees or supervisors of:
a) Recognized schools as defined in the Education Act.
b) Other schools exempted from this order by the Minister.
6. Employees of co-operative societies, as defined in the Co-operative Societies Act, except those designated by the Minister.
7. Employees of organizations defined in the Diplomatic Privileges and Immunities Act.
8. Employees of the Government of a State, as defined in the Diplomatic Privileges and Immunities Act.
9. Domestic servants, as defined in the Employment Act.
10. Employees actively engaged in and who have as their main occupation:
a) Agriculture
b) Forestry
c) Fishing
d) Advisory and training work in the Ministry of Agriculture, Fisheries and Forests
e) Scientific and cultural research
f) Medical, dental, para-medical, and health inspection work
g) Credit union work
h) Welfare and charitable work
i) Religious work
j) Provision of live entertainment and cultural services as an artist or performer

Eligibility Criteria

Companies or businesses with employees.

Supporting Documents

Entity (Business or Company) Registration Certificate