Foreign nationals who are not Samoan citizens or permanent residents generally require permission to work in Samoa.

• Employment Permit: A Temporary Resident Permit authorising employment is required before a non-citizen begins working.
• Employer Sponsorship: Employers must provide the required sponsorship documentation and supporting information.
• Permit Duration: Employment permits may be granted for up to three years, depending on the assessment and approval of the application.
• Employer Responsibilities: The employer must ensure the worker holds valid authorisation for the specific employment. A permit may be affected if that employment ends.
• Supporting Documents: Applications may require qualifications, references, medical reports and police clearances.

The appropriate immigration route should be confirmed before employment begins.

Employers in Samoa must register for Pay As You Earn (PAYE) with the Ministry of Revenue and comply with salary withholding and National Provident Fund requirements.

• Payroll Frequency: Salaries may be paid at agreed intervals, with monthly payroll commonly used.
• PAYE: Employers must withhold income tax from salary and wage payments and submit the required payroll returns.
• PAYE Reporting: Monthly salary and wage returns are required, including where no PAYE is payable. Annual reconciliation is also required.
• National Provident Fund: Employers must register eligible employees with the Samoa National Provident Fund (SNPF).
• SNPF Contributions: Employer: 10% of gross wages. Employee: 10% of gross wages. Total: 20%.
• Contribution Deadline: SNPF contributions are generally due by the seventh day after the end of each month.
• Minimum Wage: The published minimum wage increased to WST 4.84 per hour from 1 July 2025.

Employers should check the latest Ministry of Revenue filing requirements and ensure payroll deductions and contributions are paid by the applicable deadlines.

Samoa’s employment framework is governed by the Labour and Employment Relations Act 2013, as amended, and the Labour and Employment Relations Regulations 2025.

Ministry of Commerce, Industry and Labour

• Contract Types: Employment terms should be documented in a contract of service, including the role, wages, working hours and termination notice.
• Working Hours: Ordinary hours and overtime arrangements should be specified in the contract and comply with the applicable legislation.
• Overtime and Sunday Work: Additional pay requirements apply in certain circumstances. Employees required to work on a Sunday when it is not an ordinary working day may be entitled to double their ordinary rate, subject to the statutory rules.
• Public Holidays: Employees are generally entitled to paid public holidays. Where an employee is required to work on a public holiday, statutory compensation or a substitute day off may apply.
• Termination: Notice requirements and lawful termination procedures depend on the contract and applicable employment legislation.
• Minimum Wage: Employers must pay at least the applicable statutory minimum wage, subject to any specific legal provisions.

Employers should ensure contract terms are consistent with the Act and current regulations.

Samoa provides statutory leave entitlements and mandatory provident fund contributions for eligible employees.

• Annual Leave: At least 10 days of paid annual leave after 12 months of continuous service. Unused leave may be carried forward within statutory limits.
• Sick Leave: At least 10 days of paid sick leave after 12 months of continuous service. A medical certificate is generally required for absences of three days or more.
• Maternity Leave: Eligible employees with at least 12 months of continuous service qualify for maternity leave. The statutory payment options include four weeks at full pay plus two weeks unpaid, or six weeks at two-thirds pay.
• Paternity Leave: At least five days of paid paternity leave for eligible employees who meet the statutory service and documentation requirements.
• Breastfeeding Breaks: Employees returning from maternity leave must be provided with daily breaks or a reduction in working hours to breastfeed or express milk.
• Public Holidays: Statutory public holidays are paid. Employees required to work on a public holiday may qualify for double pay or a substitute day off, depending on the circumstances.
• National Provident Fund: Employers and employees each contribute 10% of gross wages to the SNPF.

These entitlements are based on Samoa’s Labour and Employment Relations Act 2013 and the government’s published SNPF guidance.

• Tax Residency: Tax residence depends on the applicable domestic rules and the individual’s circumstances.
• Residents: Salary and wage income is subject to Samoa’s PAYE system. Other income may be assessed under the applicable income tax rules.
• Non-Residents: Income sourced in Samoa may be taxable in Samoa, subject to applicable exemptions and tax agreements.
• Tax Year: 1 January – 31 December.
• Personal Income Tax: Samoa applies progressive rates to individual salary and wage income, with a tax-free threshold of WST 15,000 annually and a top marginal rate of 27%.
• PAYE Compliance: Employers must withhold the appropriate tax from employee remuneration and submit the required returns to the Ministry of Revenue.
• Double Taxation: The treatment of foreign income and relief from double taxation depends on the applicable legislation and any relevant tax agreement.

The Ministry of Revenue publishes the current salary and wage tax rates and employer filing forms.