Payroll & social contributions for Barbados (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Barbados · tax year 2025 · changed 25 Jun 2026
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Employer PAYE and NIS withholding overview
Employers withhold income tax under PAYE and deduct National Insurance Scheme (NIS) contributions from employees, remitting both to the BRA/NIS. Contribution rates rose from 1 April 2025.
NIS employee contribution rate
11% of insurable earningsNational Insurance and Social Security Act, Cap. 47 — https://www.nis.gov.bb/contribution-rates/
NIS employer contribution rate
12.75% of insurable earningsNational Insurance and Social Security Act, Cap. 47 — https://www.nis.gov.bb/contribution-rates/
Maximum insurable earnings (monthly)
5,280National Insurance and Social Security Act, Cap. 47 — https://www.nis.gov.bb/nis-insurable-earnings/
Maximum insurable earnings (weekly)
1,219National Insurance and Social Security Act, Cap. 47 — https://www.nis.gov.bb/nis-insurable-earnings/
Resilience and Regeneration Fund (employee)
0.25% of gross earnings (increased from 0.1% effective 1 April 2025)National Insurance and Social Security Act, Cap. 47 — https://taxsummaries.pwc.com/barbados/individual/other-taxes
Resilience and Regeneration Fund (employer / self-employed)
0.25% of gross earningsNational Insurance and Social Security Act, Cap. 47 — https://taxsummaries.pwc.com/barbados/individual/other-taxes
PAYE income tax withholding
Employers withhold income tax from salaries under the PAYE system at the personal income tax rates (12.5% / 28.5% after allowances)Income Tax Act, Cap. 73 — https://taxsummaries.pwc.com/barbados/individual/tax-administration
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