Calculate ordinary employee and employer social-security contributions using the statutory rate schedule, earnings ceiling and monthly remittance rule.
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Accountant-authored. Written and published by Ryan Duguid, an accountant approved on OpenAccountants. Their licence number is not on file. Their registration is in Australia; this skill covers AG. General reference material, not advice on your specific facts; don't file, pay, or take a position on it without a professional reviewing your situation.
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| Classification and wages | Capped base | Employee | Employer | Total |
|---|---|---|---|---|
| Private, EC$4,000 | 4,000 | 280 | 360 | 640 |
| Private, EC$8,000 | 6,500 | 455 | 585 | 1,040 |
| Public, EC$8,000 | 6,500 | 390 | 585 | 975 |
Source-cited draft; independent review pending. Sources accessed 22 October 2026. This Guide covers the stated topic only, not comprehensive country coverage.
The 2016 amendment increases contributions to a statutory maximum from 2025: public service 6% employee plus 9% employer; other employees 7% plus 9%. The schedule caps contributory wages at EC$1,500 weekly or EC$6,500 monthly. It does not prescribe a further annual increase after reaching those maxima. SI 60/2016, regulation 3 and Schedules 1–2, printed pp4–6. The Board's 2025 announcement confirms the 15%/16% combined rates.
Apply the age rules before calculating. The amended schedule excludes those under 16 and those who have reached pensionable age, with a specific birthday-week rule in amended regulation 4(5). The Board states pensionable age became 65 in 2025. Do not use a simple birthday-month exemption for all pay frequencies. [SI 60/2016, reg3; Board announcement above].
Regulation 4(2) includes cash gross earnings such as overtime, commissions, housing allowances, bonuses, service charges and holiday pay. Its provisos allocate particular delayed or set-aside payments to the appropriate wage period. The public-service definition includes a statutory board. SI 15/2013, regulation 4, printed pp5–6.
Prepare a wage-component schedule before applying the cap. Do not cap basic salary and then silently omit a bonus, or treat every later payment as belonging to the current month. Document the pay frequency and attribution for each adjustment.
Assume an ordinary covered employee, all wages attributable to one monthly period, with no age transition:
| Classification and wages | Capped base | Employee | Employer | Total |
|---|---|---|---|---|
| Private, EC$4,000 | 4,000 | 280 | 360 | 640 |
| Private, EC$8,000 | 6,500 | 455 | 585 | 1,040 |
| Public, EC$8,000 | 6,500 | 390 | 585 | 975 |
These figures cover social security only. Medical Benefits Scheme contributions and other payroll obligations need their own bases and rules.
Regulation 9 requires the employee deductions, employer portion and monthly remittance form no later than fourteen days after month-end. Retain the official receipt and reconcile it to the payroll liability. Regulations 7 and 9 contain conditions for correcting under-deductions and overpayments; do not recover arbitrary historic amounts from the next salary. SI 15/2013, regs7–9, printed pp7–8.
Remaining scope: self-employment, multiple employers, irregular pay, expatriate coverage, reciprocal agreements, benefit entitlement, penalties and exceptional payment arrangements. The present source review has not completed those topics.
Retain the calculation, source versions and factual classification. A qualified local reviewer must check current amendments and the actual case before anyone files, pays or relies on the result. No professional attestation is claimed.
Contributed by Ryan Duguid.
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