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$249/month
$49/month
2% of gross salary / month
Samoa (formerly known as Western Samoa) is known for its agriculture, tourism, and traditional socio-political structure. The country is supported by the Samoa Pacific Resilience Project under the Pacific Resilience Program in a bid to strengthen the economy and guard against climate change. This has positively impacted the country’s nominal GDP of $844 million. In fact, Samoa’s GDP growth is expected to reach 4.2% in 2024 and 4% in 2025. Despite Samoa’s high inflation of 11.3% in March 2023, inflation rates are projected to decrease by 0.6% percentage points. With the government focused on upskilling through education and its desirable tax regimes, this small island country offers foreign businesses favorable employment opportunities.
There has never been a better time to hire employees in Samoa. Learn how the Horizons Samoa Employer of Record (also known as Professional Employer Organization) solution can save you money and time on your Samoa hiring.
Hire in Samoa, and pay employees through our platform or app.
Our Samoa EOR solution is the most affordable on the market.
Fast Samoa onboarding, hire in as little as 12 hours.
We draft compliant Samoa labor contracts.
We manage all Samoa mandatory benefits.
It doesn’t stop with Samoa — we hire employees globally.
A Samoa Employer of Record can help you hire and run your business without having to set up a legal entity in the country. An EOR in Samoa keeps you compliant with tax and employment regulations such as minimum wage requirements, working hours, and staff leave. An employer of record is a legal employer in Samoa, giving them the authority to oversee legal matters and payment processes without running day-to-day business operations.
The terms Samoa Employer of Record and Samoa Professional Employer Organization (PEO) are usually used interchangeably.
When you hire an EOR, a professional team will effortlessly manage the hiring, payroll, and legalities of part-time or full-time employment in Samoa. The EOR assists with negotiating employee wages and benefits on your behalf. This process ensures that the terms and conditions presented in the employment contract adhere to labor laws. It also protects your business from facing legal penalties in the country should you fail to meet the minimum employment requirements as per the Labour and Employment Relations Act 2013. EOR professionals can overcome language barriers in the Polynesian island country as Samoan is the national language, with only 15.2% of the population being English speakers. Ultimately, an EOR in Samoa helps you get past the red tape associated with starting a legal business entity in the region, so you can get your business up and running quickly.
Horizons stands out as a Samoa EOR through:
The Samoa EOR acts as the negotiator and legal representative of the client company, with each adopting specific roles and responsibilities discussed below:
Employees are classified as Samoa residents interested in working for a foreign company. These individuals may already be registered with the EOR, or they may respond to an external job advertisement. Once the recruited individual is presented with a job offer, the employment contract terms are negotiated with the client company. Once a contract is signed with the EOR, it is recognized as the legal employer acting on behalf of the client company.
The Samoan EOR is a legally recognized entity allowing businesses the freedom to tap into the rich tourism, hospitality, and agricultural sectors of Samoa without the time and cost it takes to establish and register a business in the country. The EOR team will search for the most suitable job candidates in Samoa and facilitate the hiring process. Despite the EOR being the legal employer of the employee, it is the client company that must agree to contractual terms along with paying salaries, benefits, and taxes. The client company will pay the EOR for their services based on the agreed-upon rates.
As the client of the EOR, you are responsible for negotiating employment contracts, providing training where necessary, and monitoring employee performance. The client company, or employer, is represented by the EOR in Samoa. The employer of record makes it easier to hire Samoan workers if the client company doesn’t have a registered or legal entity in the country. Once the employee is hired and the employment contract is signed, the employer is responsible for monitoring and managing their performance. All expenses, such as social contributions, salaries, and deductions, are paid by the client company.
Samoa’s labor law is governed by the Labor and Employment Relations Act 2013 (LERA) and the Labor and Employment Relations Regulations 2016. When you work with an EOR in Samoa, they will ensure that your business is compliant with the provisions for national and foreign workers, from contracts of service and wage requirements to holidays, working hours, leave, contract terminations, and overtime. Samoa does have a 3 month probation period for new employees before hiring them as permanent staff.
In Samoa, the law that governs all types of employment contracts is the Labor and Employment Relations Act 2023. The most common employment contract is the Individual Employment Agreement (IEA), which describes the terms and conditions to be met between the employer and the employee. This particular contract details work hours, remuneration, job roles and responsibilities, and leave. For the IEA to come into effect, it must be signed by the Ministry of Commerce, Industry, and Labor, the employee, and the employer. It’s important to look at the differences between a fixed-term contract and a short-term or part-time contract, as each has different laws concerning dismissals and annual leave. Fixed-term contracts govern work positions over a timeframe of usually 1 year, whereas part-time contracts describe weekly work hours and any benefits that the employee and employer have agreed upon.
No probationary period.
At completion of the project.
Not applicable
Typically up to 3 months.
Varies depending on the contract's terms.
Not applicable
Typically 3 months to 6 months.
Less than 1 year is 1 week
1 to 3 years is 2 weeks
More than 3 years is 4 weeks
Not specifically mandated, but redundancy payment can apply.
According to LERA 2013 sections 48, 49, and 50 and subsections (2) and (3), employees in Samoa must not work for more than 40 hours per week or more than 8 hours in one day.
150% of the standard hourly rate
200% of the standard hourly rate
350% of the standard hourly rate
When employing workers in Samoa, Section 39 of LERA 2013 requires that they be paid their standard salary/wage on public holidays. Samoa celebrates a combination of international holidays, such as New Year’s Eve, Christmas, and Easter, along with religious holidays, including Holy Saturday, held on March 30th. Other traditions, such as White Sunday (Lotu a Tamaiti), fall on October 14th, and Samoa Independence Day is on June 1st.
| Date | Holiday name |
|---|---|
| 1 Jan 2025 | New Year’s Day |
| 2 Jan 2025 | Day after New Year’s Day |
| 18 Apr 2025 | Good Friday |
| 19 Apr 2025 | Easter Saturday |
| 21 Apr 2025 | Easter Monday |
| 12 May 2025 | Mother’s Day |
| 1 Jun 2025 | Independence Day |
| 11 Aug 2025 | Father’s Day |
| 13 Oct 2025 | Lotu a Tamaiti |
| 25 Dec 2025 | Christmas Day |
| 26 Dec 2025 | Boxing Day |
Vacations and time off in Samoa are governed by LERA 2013. Samoan employees are entitled to paid time off for sick leave and annual vacation time. Another type of paid time off is bereavement leave of 3 days.
Pro-rata basis
10 days of paid leave annually
10 days of paid leave annually
10 days of paid leave annually
All employees in Samoa must receive 10 days of sick leave per year that is fully paid. If they need extra time off, the employee is required to produce a medical certificate.
10 days of paid leave annually
10 days of paid leave annually
10 days of paid leave annually
10 days of paid leave annually
Unpaid (unless otherwise specified in the contract or policies)
Unpaid (unless otherwise specified in the contract or policies)
Unpaid (unless otherwise specified in the contract or policies)
In order for employees to receive the full wages due to them, workers must present a valid medical certificate from a certified doctor to their employer.
Female employees who have completed at least 12 months of continuous service with their employer are eligible for 6 weeks of paid maternity leave, paid at the regular rate.
There are no statutory provisions for paid paternity leave under the Labour and Employment Relations Act 2013. However, paternity leave may be provided based on company policies, collective agreements, or individual employment contracts.
All employees must be provided 10 days of paid annual leave if they have worked a full year. For workers who have not completed a full year of service, Section 27 of LERA stipulates that they receive pro rata benefits based on the number of months they have worked for the company.
If the employer wishes to proceed with the termination of an employee in Samoa, they must do so per the Employment Relations Act. A full-time employee with a permanent contract cannot be terminated without notice under Section 54. Notice ranges from 1 week to 8 weeks, depending on the senior position of the employee. In the case of casual workers in Samoa who have only worked for 2 months or for a season, their contracts can be terminated without notice. If an employee is guilty of gross misconduct, they can be dismissed immediately.
In Samoa, an employee’s severance pay depends on their length of employment. An employment period of less than 1 year does not qualify for severance, but workers who have provided continuous service for more than a year for the company can receive 4 weeks of pay plus 2 weeks for each additional year of service.
Compulsory social security contributions are managed by the Samoa National Provident Fund (SNPF) at 20% of the employee’s gross salary contributed by the employer.
Social security contributions to the Samoa National Provident Fund (SNPF) apply to both local and foreign workers employed in Samoa.
Individual income tax is administered by the Samoa Revenue Services (SRS). The tax rates and brackets are progressive, meaning that higher income levels are taxed at higher rates.
There is no compulsory national health insurance system similar to those found in many other countries. Public insurance are often subsidized or provided at low cost. Some employers may offer private health insurance as part of their employment benefits package.
Samoans earn a minimum wage of WST 3.00, or $1.1 per hour. However, workers can benefit from overtime pay for weekdays and Saturdays of 150% of their regular wage. If you require an employee to work on a public holiday or a Sunday, they will be entitled to 200% of their regular wage as overtime pay. Understanding the costs of compensation can help your business.
In Samoa, it is not mandatory to pay employees a 13th month salary. It is up to the discretion of the employer as to whether a bonus will be offered as an incentive, which often helps in attracting and retaining employees for long-term positions.
Employers in Samoa are required to contribute to the national provident fund for their employees. The fund offers disability, retirement, and death benefits and is based on a percentage of the employee’s gross salary.
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Hiring an employer of record in Samoa can keep your employees happy and will go a long way toward protecting your business against expensive legal issues and fines because of poor compliance. An EOR in the South Pacific makes it easier to hire skilled and hardworking Samoans who are interested in working for an international company. They are familiar with labor laws, taxes, payroll, and compensation requirements that would otherwise prove complex for a foreign business to understand and implement. Simply put, a professional Samoan EOR assists in adhering to the country’s employment regulations, and they can advise on optional benefits such as health insurance and flexible work schedules to help you retain trusted and dedicated employees.
Having to work through sections and subsections of the Employment Relations Act in Samoa takes time. It would be challenging for foreign businesses to understand these requirements in a short period of time, increasing the risk of errors and non-compliance. EORs in Samoa are experienced in all aspects of the law, and they help their clients follow all outstanding employment regulations. From the fair treatment of employees to paying their salaries on time, every legal measure is handled by a qualified team. This includes handling the sensitive and often difficult process of terminating or dismissing an employee. You might not be aware of the dismissal steps that are followed, which increase the risk of lawsuits. Entrusting these matters to a Samoan EOR provides peace of mind that you are following the proper channels.
Holiday Schedule in Samoa [2025]
