Allowances – Salary & Wage Earners

Marital Status Allowance

Who can claim?

• Married man with dependent wife (wife is unemployed).
• Married woman whose income is more than FJ$1,200 per annum and who lodges a separate return.
• Legally separated man or woman with a dependent child.
• Widow or widower.
  

Who is not eligible to claim?

• legally married but not living with his/her spouse.
• a married man whose wife's income is more than FJ$1,200 per annum.
  

What if a married woman's income is less than FJ$1,200 per annum?

Her income must be included in her husband's return.

How much is the allowance?

Salary and Wage earners who are married are entitled to a marital allowance claim amount of FJ$1,200 per annum, subject to certain conditions.

Previous years' marital allowances

Requirements for claiming Marital Status Allowance

The claimant must either be legally married, a widow, a widower or legally separated with a dependent child.

If you are a married man (not separated) whose wife is not working, you may claim FJ$1,200. If your wife is working, you cannot claim this allowance. For first claim, attach a certified copy of marriage certificate. If legally separated during the year, attach a certified copy of Decree Nisi. For widow/widower, attach a certified copy of death certificate of spouse.

If you are a married woman (not separated) you may claim FJ$1,200 whether your husband is working or not. If widow or widower you may claim FJ$1,200.

Dependent child allowance

A dependent child is any child who is dependent on his/her parents for support and who is:

• up to 18 years of age.
• over 18  and under 27 years of age and is a full time student at an approved educational institution.
• over the age of 18 and is mentally or physically incapacitated.

Who can claim this allowance?

Any taxpayer who is:

• the biological parent.
• the step parent.
• the legal parent/guardian who is granted custody through a court order (adoption cases).

The claim is not allowable if:

• the child is over 18 and is attending school on a part-time basis or through extension courses.
• the child's own income exceeds FJ$500 per annum.
• the biological parent does not have legal custody.

How much is the allowance?

• FJ$500 each for the first two dependent children and FJ$300 each for the next three.
• Only one allowance is allowed for each child.
• The allowance can be shared if joint custody of the child is allowed through the courts.
  

Requirements for claiming dependent child allowance

This allowance can be claimed by the taxpayer in respect of the dependent child. Your dependent child could include your own, legally adopted or step child. The child must be under the age of eighteen years and fully supported by the taxpayer. The allowance can also be claimed if the child is over 18 and less than 27 years, provided they are attending a tertiary institution on a fulltime basis.

For first claim, attach a certified copy of child's birth certificate. For an adopted child, attach a certified copy of legal adoption documents. For child over 18 and under 27, evidence to be provided if child is a fulltime student at any tertiary institution.

A maximum of 5 children can be claimed.

Previous years' child allowances

Contributions to superannuation and Insurance schemes

The total deduction claimed should not exceed FJ$1,500 per annum.

Who can claim?

Persons who contribute:

• to the Fiji National Provident Fund.
• any other Superannuation Schemes approved by the Commissioner.
• self-employed persons and those who make voluntary contributions.
• maximum allowable claim is FJ$1,500 per person.

Insurance

A taxpayer may claim for premiums paid in respect of policies for his wife and dependent children. Where the wife's income is more than FJ$1,200 and a joint return is lodged – a wife's contribution can be claimed up to FJ$1,500.

What are the conditions?

Premiums paid on life policies allowable if the policy:

• is for a period of less than ten(10) years.
• has a capital sum assured payable at death.
• has a basic sum assured.

Who cannot claim?

Group insurance policies do not have capital sum assured so premiums paid in respect of Blueshield, Marsh & McLennan or any other group insurance is not allowable.

What are the allowable amounts?

• the amount claimed should not exceed seven (7%) of the capital sum assured.
• the amount allowable should not exceed 1/6 of total income.

Previous years' insurance allowances

Elderly dependent allowance

A maximum of two(2) dependent relatives can be claimed provided they are at least 70 years of age and not earning any income.

How much is the allowance?

The allowance is FJ$200 for each elderly dependent.

Requirements for claiming elderly dependent allowance

The elderly dependent must be fully supported by the taxpayer. Attach a certified copy of the birth certificates of elderly dependents. You are to complete the Declaration Form for elderly dependents and submit with your tax return, if you wish to claim for this allowance.

Previous years' elderly dependent allowances

A taxpayer can claim up to six (6) dependents only including wife allowance.