Samoa Payroll
When your company does business on a global scale, you must follow the laws and regulations of each country in which you operate. In Samoa, various standards affect how employers manage their payroll.
When your company does business on a global scale, you must follow the laws and regulations of each country in which you operate. In Samoa, various standards affect how employers manage their payroll....
Read MoreWhen your company does business on a global scale, you must follow the laws and regulations of each country in which you operate. In Samoa, various standards affect how employers manage their payroll.
When your company does business on a global scale, you must follow the laws and regulations of each country in which you operate. In Samoa, various standards affect how employers manage their payroll.
You must withhold a percentage of every employee’s salary for income tax. When you start hiring and operating in-country, you have to complete the Pay As You Earn (PAYE) registration form and submit it to the Samoa Inland Revenue Services.
Employees who make less than 37,701.34 Samoan tālā (WST) annually are exempt from these taxes. For yearly salaries between 37,703.85 and 62,810.69 WST, you must deduct 20 percent. Employees who earn over 62,810.69 WST each year are subject to a 27 percent tax.
You must file these taxes before the 15th of each month. Along with the proper form, you also need records of each employee’s total gross earnings and the tax percentage you withheld from their wages.
As an employer, you may receive a penalty if you:
Failure to comply with taxation rules can have other consequences, including fines and even imprisonment.
Each worker’s length of employment determines the compulsory notice period you must give before terminating their contract. The lengths of service and corresponding notice periods vary from no notice for less than three months of work to eight weeks for over 19 years of service.
You may terminate employment contracts effective immediately. If you do, though, you must pay severance. The terminated party is entitled to the wages they would have earned during the notice period plus any bonuses and allowances. Your employee may negotiate to include other terms in their employment contract as well.
Most part-time and seasonal employees are not eligible for severance pay. You also do not have to pay severance to employees fired with cause. Lawful terms for terminating a contract at will include:
Employees may terminate their service without notice if you facilitate abuse or harassment in any form. Under these circumstances, the former employee is entitled to all due wages and payments.
Before you can set up your company’s payroll, you must:
Your company can manage payroll in a few ways:
At Globalization Partners, we handle compliant, reliable payroll. Contact our team for more information or to request a proposal.
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