Samoa (Independent)

• New Year's Day
• New Year Holiday
• Good Friday
• Easter Saturday
• Easter Monday
• Mother's Day Holiday
• Independence Day
• Father's Day Holiday
• Lotu-a-Tamaiti
• Christmas Day
• Boxing Day

Working Hours

The standard workweek in Samoa is 40 hours, with no more than eight hours of work per day.

Minimum Wage

In Samoa, the minimum wage is WST 3.00 per hour.

Employee Tax

Annual income	Tax rate
Up to WST 12,000	0%
WST 12,001 - 15,000	10%
WST 15,001 - 20,000	20%
More than WST 20,000	27%
Samoa National Provident Fund contribution	9%
Accident Compensation Corporation contribution	1%

Bonuses

There are no statutory bonus schemes in Samoa.

In Samoa, employment contracts should be written in either English or Samoan, and must comprise of three copies, one for the employer, one for the employee, and one for the Ministry's Chief Executive Officer (CEO) for their records.

Fixed term contracts are permitted.

Annual Leave

Employees in Samoa are entitled to 10 days' annual leave. Employees with fewer than three years of service earn one-half work day of annual leave for each bi-weekly pay period.

Employees with more than three but less than 15 years of creditable service earn 0.75 days' leave for the same period.

Sick Leave

Employees in Samoa earn sick leave at the rate of one-half workday for each full-bi-weekly pay period. Sick leave is earned from the first pay period of employment.

Parental Leave

In Samoa, six weeks maternity leave is offered.

There is no legal entitlement to paternity leave.

Severance Pay

In Samoa, if an employee is terminated immediately, the employer is required to pay severance in the amount of wages the employee would have earned during the notice period. Severance pay also includes reimbursement for unused vacation time.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions. The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.