- Laws of Fiji

Last Updated: 30 June 2020

[FNU 13,280] Scope of levy3

A levy is hereby imposed on every employer in respect of all his or her employees, except the following employees—

(1) an employee based and paid overseas as long as his or her employment in Fiji does not exceed in the aggregate 3 months in any period of 12 months;

(2) an officer or soldier of the Republic of Fiji Military Forces;

(3) a police officer;

(4) a uniformed officer of the Corrections Service;

(5) an employee or supervisor—

(i)of a recognised school, as defined in the Education Act 1966; or
(ii)of any other school exempted from the provisions of this Order by the Minister;

(6) an employee of a co-operative society, as defined in the Co-operative Societies Act 1996, except those co-operative societies which may from time to time be designated by the Minister;

(7) an employee employed by any organisation as defined in the Diplomatic Privileges and Immunities Act 1971;

(8) an employee employed by the government of a State, as defined in the Diplomatic Privileges and Immunities Act 1971;

(9) a domestic worker, as defined in the Employment Relations Act 2007;

(10) an employee actively engaged in and who has as his or her main occupation—

(i)agriculture;
(ii)forestry;
(iii)fishing;
(iv)advisory and training work in the Ministry of Agriculture, Fisheries and Forests;
(v)scientific and cultural research;
(vi)medical, dental, para-medical and health inspection work;
(vii)credit union work;
(viii)welfare and charitable work;
(ix)religious work; and
(x)provision of live entertainment and cultural services as an artist or performer.

[O 3 am Decree 11 of 2011 s 4, effective 27 June 2008; LN 99 of 2016 reg 77, effective 1 December 2016]