---
name: ws-payroll-social
description: "Source-cited draft: payroll & social contributions for Samoa (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ws-payroll-social"
  jurisdiction: "WS"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Samoa Payroll & Social Contributions

## Payroll withholding and social contributions

- **Overview of employer obligations** — Employers in Samoa withhold income tax under PAYE and remit contributions to the Samoa National Provident Fund (SNPF) plus an Accident Compensation Corporation (ACC) levy. Both the provident fund and the ACC levy are split between employer and employee.
- **PAYE (salary and wage tax)** — 0% to WST 15,000, 20% on WST 15,001–25,000, 27% above WST 25,000 (Withheld on the personal scale)  _([Income Tax Act 2012 / Income Tax Rates](https://revenue.gov.ws/rates/))_
- **SNPF employee contribution** — 10% of gross wages % (approx — confirm current rate; older sources cite 7%)  _([National Provident Fund Act 1972](https://www.npf.ws/))_
- **SNPF employer contribution** — 10% of gross wages % (approx — confirm current rate; older sources cite 7%)  _([National Provident Fund Act 1972](https://www.npf.ws/))_
- **SNPF contribution base** — Gross wages including overtime, allowances, bonuses and other employment compensation; no earnings cap reported (approx — confirm)  _([National Provident Fund Act 1972](https://www.npf.ws/))_
- **ACC levy — employee** — 1% of wages % (approx — confirm)  _(Accident Compensation Act 1989)_
- **ACC levy — employer** — 1% of wages % (approx — confirm)  _(Accident Compensation Act 1989)_
- **Combined SNPF + ACC employer cost** — ~11% of gross wages (10% SNPF + 1% ACC) % (approx — confirm)  _(National Provident Fund Act 1972 / Accident Compensation Act 1989)_
- **PAYE remittance** — Employers remit PAYE withheld to the Ministry of Customs and Revenue monthly (confirm due date) (approx — confirm)  _(Tax Administration Act 2012)_
- **SNPF / ACC remittance** — Contributions remitted to SNPF monthly (confirm due date) (approx — confirm)  _([National Provident Fund Act 1972](https://www.npf.ws/))_

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ws-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ws-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.