Source-cited draft: payroll & social contributions for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Employer PAYE and NIS operation
Employers operate PAYE for income tax and deduct National Insurance Scheme (NIS) contributions. Both are remitted to the GRA (PAYE) and NIS respectively, with NIS subject to an insurable-earnings ceiling.
Total NIS contribution (employed person)
14% of insurable earningsNational Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions
Employer NIS share
8.4% of insurable earningsNational Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions
Employee NIS share
5.6% of insurable earningsNational Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions
Insurable earnings ceiling (monthly)
G$280,000 per monthNational Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions
Insurable earnings ceiling (weekly)
G$64,615 per weekNational Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions
Self-employed NIS rate
12.5% of declared incomeNational Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions
Voluntary contributor NIS rate
9.3% of insurable earningsNational Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions
Maximum monthly employee NIS contribution
G$15,680 (5.6% of G$280,000 ceiling)National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions
Maximum monthly employer NIS contribution
G$23,520 (8.4% of G$280,000 ceiling)National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions
PAYE withholding
Employers deduct income tax (25%/35% scale after threshold) from employee earnings each pay periodIncome Tax Act (Cap 81:01) — PAYE provisions — https://www.gra.gov.gy/deduction_remittance_paye/
PAYE remittance deadline
Within 14 days of the end of each calendar monthIncome Tax Act (Cap 81:01) — PAYE provisions — https://www.gra.gov.gy/deduction_remittance_paye/
Employer year-end return
Annual employer's schedule (PAYE) of remuneration and deductions filed with the GRA, due by 30 April ((approx — confirm))Income Tax Act (Cap 81:01) — PAYE provisions — https://www.gra.gov.gy/quick-links-2/file-an-employer-schedule/
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