Samoa EOR & PEO
Hire in Samoa without a local entity today
As a Global EOR & PEO service provider, we pride ourselves on our global reach, in-country knowledge, and ability to swiftly and efficiently mobilize workers around the world. Our robust EOR/PEO covers everything from global HR, payroll, compliance, in-country support, immigration, visas, and more.
Get started and hire in Samoa today with Gibson Watts Global.
DID YOU KNOW
- Samoa is the first country in the world to see the sunrise each day. After skipping December 30, 2011, to realign with its main trading partners, Samoa moved the international date line, making it one of the first places on Earth to welcome the new day.
- Samoa has no standing army but sends world-class rugby players abroad. While it maintains internal security via police, Samoa has no formal military. Despite its small population, it regularly produces elite athletes who play for top international rugby teams.
- The traditional Samoan political system, Fa’amatai, is still widely practiced. This chiefly system governs villages through a council of matai (chiefs) and plays a central role in local decision-making, land ownership, and cultural identity
Forget software,
this is expansion
with a human touch
Samoa EOR Services
Working in Samoa
Financial Year Dates
Samoa’s financial year runs from 1st July to 30th June. This may differ from your company’s fiscal calendar, and should be taken into consideration for payroll, taxation, and reporting purposes.
Minimum Wage
Samoa’s national minimum wage rose from T$3.00 to T$4.00/hr on 1 July 2024 and will increase again to T$4.84/hr on 1 July 2025 under a biennial review framework
Termination & Notice
Notice periods, typically 2–4 weeks, depend on employment duration and contract stipulations. Termination must comply with provisions in the amended Labour Act.
Standard working hours
The standard working week in Samoa is 40 hours, generally spread over five 8-hour days, Monday to Friday. Working hours are typically set between 8:30 AM and 5:00 PM, with an hour allocated for lunch. Employers and employees may agree on flexible or shift work arrangements, provided they adhere to the Labour and Employment Relations Act 2013.
Overtime
Overtime is permitted but must be mutually agreed upon and paid at a higher rate. While specific rates are not prescribed by law, overtime is commonly compensated at 1.5 times the employee’s ordinary hourly rate. Overtime arrangements should be clearly stated in employment contracts and adhere to safe work hour limits.
Holiday Allowance
Employees in Samoa are entitled to a minimum of 10 working days of paid annual leave after 12 months of continuous service. Leave entitlements accrue annually and must be taken within six months of the entitlement date unless otherwise agreed.
Annual leave does not include public holidays, sick leave, or special leave, which are granted separately.
Sick Leave
Employees are entitled to 10 working days of paid sick leave per year after completing 12 months of continuous employment. Sick leave requires the provision of a medical certificate if the absence exceeds three consecutive days. Additional unpaid sick leave may be granted at the employer’s discretion.
Maternity & Paternity Leave
- Maternity Leave: Female employees are entitled to a minimum of 4 weeks’ maternity leave before and after childbirth (8 weeks total). This leave is unpaid, unless otherwise provided for in the employment contract or company policy.
- Paternity Leave: Fathers may be granted up to 3 days’ paternity leave, typically unpaid, depending on company policy or collective agreements.
Employers are encouraged to support family leave practices to align with ILO conventions and Samoa’s commitments to gender equality.
Public Holiday
Samoa observes several national public holidays each year, which are additional to annual leave entitlements. These typically include:
- New Year’s Day
- Good Friday
- Easter Monday
- ANZAC Day
- Labour Day
- Independence Day
- White Sunday
- Christmas Day
- Boxing Day
Social Contributions
Samoa’s social security scheme is administered by the Samoa National Provident Fund (SNPF). Both employers and employees are required to contribute to the fund, which supports retirement savings and social benefits.
- Employer Contribution: 10% of gross salary
- Employee Contribution: 10% of gross salary
Employers are responsible for remitting both portions directly to the SNPF. Failure to do so can result in penalties and legal action.
Income Tax
Income tax in Samoa is governed by the Income Tax Act 2012. The tax system is progressive, with residents taxed on worldwide income and non-residents taxed only on Samoan-sourced income.
Income Tax Rates (2024–2025)
- SAT 0 – SAT 12,000: 0%
- SAT 12,001 – SAT 15,000: 20%
- Above SAT 15,000: 27%
Employers must register with the Ministry for Revenue and deduct income tax at source via the Pay-As-You-Earn (PAYE) system.
Health Care
Samoa provides a public healthcare system, with primary services delivered through the Ministry of Health and the National Health Service (NHS). Healthcare is partially subsidised by the government, and residents pay nominal fees for most services.
While employers are not required by law to provide private health insurance, many international organisations opt to offer supplemental coverage, particularly for expatriate staff, to ensure access to higher-standard facilities or services abroad (e.g., New Zealand or Australia).
Visas
Samoa offers a range of visa options for foreign nationals looking to work, invest, or reside in the country. Employers hiring international staff in Samoa must ensure that appropriate immigration permissions are secured to remain compliant with national laws. Visa policies are governed by the Samoa Immigration Act 2004 and are administered by the Ministry of the Prime Minister and Cabinet – Immigration Division.
Work Permit
Foreign nationals intending to work in Samoa must apply for a Work Permit prior to commencing employment. Work permits are typically granted for up to 2 years and are renewable.
Business Visa
Entrepreneurs, investors, and senior executives visiting Samoa for business purposes can apply for a Business Visa. This visa allows short-term entry, usually up to 60 days, for attending meetings, exploring investment opportunities, or negotiating commercial agreements.
Temporary Resident Permit
This permit is suitable for foreign nationals wishing to reside in Samoa for an extended period (e.g. accompanying a working spouse or working with NGOs or religious organisations). Temporary resident permits can be issued for 12–36 months, depending on the purpose.
Permit for Dependents
Employees working in Samoa on a valid work permit may apply to bring immediate family members (spouse and children) under a Dependent Permit, provided they meet minimum income and accommodation requirements. Dependents are not allowed to work unless they obtain a separate work permit.
By choosing Gibson Watts Global as your Employer of Record (EOR) in Samoa, you can tap into the country’s growing business potential while ensuring compliance with local laws and regulations. Let us handle the administrative details so you can focus on expanding your business in this dynamic and culturally rich region.
13th salary
Samoa does not mandate a 13th salary. Any bonuses or extra payments depend on employer policy or contract agreements.
Cultural Information
Samoa is a culturally rich and deeply traditional society rooted in Fa’a Samoa – “The Samoan Way” – a code that shapes social structure, family roles, and business etiquette. Understanding these cultural nuances is essential for successfully operating and managing a workforce in Samoa.
Samoan business culture values respect, humility, and community consensus. Hierarchy is respected, but collaboration and interpersonal relationships are equally important. Decisions are often made collectively, with emphasis on group harmony over individual assertiveness. Punctuality is expected in professional settings, although flexibility may be required in some government dealings.
Traditional Samoan cuisine includes taro, coconut cream, fresh seafood, and breadfruit. The umu, an earth oven used for cooking, is a staple of Samoan gatherings. Celebrations such as Independence Day (June 1st) and the Teuila Festival showcase traditional dance (siva), music, crafts, and food.