The Fiji Revenue and Customs Service (FRCS) has introduced a new method for businesses to submit PAYE details via the Taxpayer Online Service (TPOS) portal. Attaché Payroll for Fiji now creates a Fiji Tax Certificate Lodgment file for this purpose. You can use the file to submit your PAYE details via the portal rather than manually entering the details for each employee.
The Fiji Tax Certificate Lodgment file is automatically generated at the same time as the EMS file, and there is no change to the process of generating files to meet you FRCS filing obligations. Note that the file can report on employees with the new 10-digit Taxpayer Identification Number (TIN).
The file generated by Attaché Payroll is in CSV format and saved to the Destination Path when Generate EMS File is selected. You can open the CSV file (for example, in MS Excel) and add or alter it before uploading to the TPOS portal, or you can upload the file and then update individual records in the portal before submitting the report. In this way you can add employee details that are not captured in Attaché Payroll and therefore not in the new Tax Certificate Lodgment file, such as the Redundancy payment approval number, Lump sum payment approval number, and Other one-off payment approval number. (Note that these fields are not mandatory reporting fields.)
The below tables has details of where each report column and the Attaché Field that populates the data.
Report Column | Attaché Field |
TIN | Payroll | Masterfiles | Employee Details | Maintain | Tax | Tax Identification Number |
Date of Birth | Payroll | Masterfiles | Employee Details | Maintain | Personal Details | Date of Birth |
Tax Code | Payroll | Masterfiles | Employee Details | Maintain | Tax | Employment Tax Code |
Residence | Payroll | Masterfiles | Employee Details | Maintain | Tax | Residency Status |
Employment Start | Payroll | Masterfiles | Employee Details | Maintain | Details | Start Date |
Employment Finish | Payroll | Masterfiles | Employee Details | Maintain | Details | Termination Date |
Year-To-Date Normal Pay | Year to date value excluding current period. Income Categories Included:
Allowance Tax Certificate Codes Included:
|
Year-to-date Dir Rem & Bonus/Overtime | Year to date value excluding current period. Income Categories Included:
Allowance Tax Certificate Codes Included:
|
Year-To-Date Redundancy Payments | Year to date value excluding current period. Allowance Tax Certificate Codes Included:
|
Year-To-Date Lump Sum Payments | Year to date value excluding current period. Allowance Tax Certificate Codes Included:
|
Year-To-Date Other One Off Payments | Year to date value excluding current period. Allowance Tax Certificate Codes Included:
|
Year-To-Date Income Tax | Year to date value excluding current period.
Payroll | Masterfiles | Employee Details | Maintain | Summary | Tax |
Year-To-Date SRT | Year to date value excluding current period. This is the Social Responsibility Tax. |
Year-To-Date ECAL | Not included in the report. Is tax levied on turnover. |
Normal Pay | Year to date value excluding current period. Income Categories Included:
Allowance Tax Certificate Codes Included:
|
Directors’ Remuneration | Allowance Tax Certificate Codes Included:
|
Bonus/Overtime | Income Categories Included:
Allowance Tax Certificate Codes Included:
|
Redundancy Payment Approval Number | Not included in the report |
Redundancy Payment | Allowance Tax Certificate Codes Included:
|
Lump Sum Payment Approval No. | Not included in the report |
Lump Sum Payment | Allowance Tax Certificate Codes Included:
|
Other One-Off Payment Approval No. | Not included in the report |
Other One-Off Payment | Allowance Tax Certificate Codes Included:
|
FNPF Deduction | Deductions that have FNPF selected will be included in the report. This is only the employee contribution. Employer contribution is not included in the report. |
Gross Up Employee | Value always returned as N |