E-Mail blast to all Employers
Further to the “Public Notice on PAYE Information for Employers” dated 12th December 2020, you are kindly reminded of the following:
- PAYE Filing goes live next month (February 2021);
- We have received 301 EMS files for December 2020, if payments are not made by mid-January, then 2020 Statement of Employment Income (SEI) cannot be generated for these employers.
- Some employees may be due for a refund or have been undertaxed, therefore, all overdue Employer Monthly Summaries (EMS) must be filed and paid with FRCS by 15th January 2021;
- Timely filing of EMS will enable us to process and issue your employees with notices of their final PAYE tax liability.
- If you file after January, generation of SEI will happen after Quarter 1 of 2021 therefore, employee refunds will be released by then.
- Also note that the new check on TPOS that is different to the current EMS process is the employee ‘TIN and Date of Birth’ match. FRCS is working with employers to validate the Employee Name, Taxpayer Identification Number (TIN) and Date of Birth of all their employees. If this detail for any employee in their file is not updated and are not current, then the entire file will not be accepted. Hence, it is extremely important for employers to ensure their employee records are updated and are accurate. Employers who have not sent in their completed Excel documents need to email it at the earliest to firstname.lastname@example.org.
For ease of reference, the Public Notice dated 12th December 2020 is available in the FRCS website under this link https://www.frcs.org.fj/our-services/customs/public-circulars/public-notice/