Samoa Social Contributions Guide: ACC EE 2%, ER 2% 2026

Q: Can expatriates opt out of Samoan ACC?

Expatriates are generally subject to Samoan ACC contributions. There is no opt-out provision for foreign workers.

Q: What happens if an employer fails to pay contributions?

Non-payment incurs interest and penalties. The MOR and ACB can enforce collection through asset seizure and legal proceedings. Directors may be personally liable.

Samoa operates an Accident Compensation Corporation (ACC) scheme. The employee contribution is approximately 2% of gross salary, and the employer contribution is approximately 2% of gross salary. There is no separate state pension contribution system in Samoa. Here is how social contributions work in 2026.

The Accident Compensation scheme in Samoa provides coverage for workplace injuries, occupational diseases, and accidents. The scheme is administered by the Accident Compensation Board (ACB) under the Accident Compensation Act. Contributions are mandatory for all employed individuals. Self-employed persons may also contribute voluntarily. The contributions fund compensation and rehabilitation services for injured workers. Personal income tax overview →

Real-world example: An employee with a gross monthly salary of WST 3,000. Employee ACC deduction at 2% = WST 60. Employer ACC contribution at 2% = WST 60. Total monthly ACC payment: WST 120. These contributions fund the ACC scheme which provides medical treatment, rehabilitation, and income replacement for work-related injuries and accidents. Compare to Fiji where FNPF contributions (employee 8%, employer 10%) are significantly higher and include a pension component. Pension and retirement guide →

ACC Contribution Rates 2026

Employee — ACC (2%): Deducted from gross salary and remitted to the Accident Compensation Board
Employer — ACC (2%): Employer contribution paid in addition to the employee's gross salary

Total combined ACC contribution: approximately 4% of gross salary. Unlike many countries, Samoa does not have a separate social security or pension contribution system. The ACC scheme is the primary mandated social insurance contribution.

Who Must Pay

Employees: All employed individuals under an employment contract must contribute. Deductions are made by the employer and remitted to the ACB
Employers: All registered businesses employing staff must pay employer contributions in addition to remitting employee contributions
Self-employed: Self-employed individuals may make voluntary ACC contributions to access coverage

Benefits Covered

Medical treatment: Coverage for medical expenses resulting from workplace injuries and accidents
Rehabilitation: Physical and vocational rehabilitation services
Income replacement: Temporary compensation for lost wages due to injury
Disability support: Long-term support for permanent disability resulting from accidents

Compliance and Reporting

Employers must register all employees with the ACC scheme before work begins. Monthly contribution declarations are filed through the MOR. The deadline for monthly ACC payments is typically by the 15th of the following month. Failure to register employees or remit contributions results in penalties and back-payment obligations.

Can expatriates opt out of Samoan ACC?

Expatriates working in Samoa are generally subject to Samoan ACC contributions. There is no opt-out provision for foreign workers. Contributions are mandatory for all employees regardless of nationality.

What happens if an employer fails to pay contributions?

Non-payment or late payment of ACC contributions incurs interest and penalties. The MOR and ACB can enforce collection through asset seizure and legal proceedings. Directors may be personally liable for unpaid contributions.