Malo Sāmoa

Payroll that answers to the statute.

PAYE, SNPF and ACC computed against the rules in force on each pay date — and kept reproducible when those rules change.

PAYE

Nil / 20% / 27%, marginal

Income Tax Act 2012

SNPF

10% employee + 10% employer

National Provident Fund Act 1972

ACC

1% employee + 1% employer

Accident Compensation Act 1989