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The Laws of Fiji
Last Updated: 1 January 2024

[IT 13,290] Employee tax code declaration5 

5
(1) An employee must file a tax code declaration in the approved form with his or her employer within 5 working days from the date of commencement of employment or such later time as may be determined by the Commissioner.
(2) If the employment is the employee's primary employment, the employee must file a “P” tax code declaration form with the employer.
(3) If the employment is the employee's secondary employment, the employee must file an “S” tax code declaration form with the employer.
(4) If an employee has 2 or more employments at the same time, the employee can file a “P” tax code declaration form with only one employer.
(5) A tax code declaration filed by an employee with an employer remains in force until the employee—
  • (a)ceases to be employed by the employer; or
  • (b)files a new tax code declaration with the employer.
(6) An employee who fails to file a tax code declaration with an employer as required under this regulation commits an offence and is liable upon conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 6 months, or to both.