Payroll Social in Guyana

Payroll & social contributions for Guyana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Guyana · tax year 2025 · changed 25 Jun 2026

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Key figures: Guyana, 2025

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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

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NIS contributions and PAYE

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 earnings percent (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)
Employer NIS share — 8.4% of insurable earnings percent (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)
Employee NIS share — 5.6% of insurable earnings percent (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)
Insurable earnings ceiling (monthly) — G$280,000 per month GYD (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)
Insurable earnings ceiling (weekly) — G$64,615 per week GYD (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)
Self-employed NIS rate — 12.5% of declared income percent (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)
Voluntary contributor NIS rate — 9.3% of insurable earnings percent (National 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) GYD (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) GYD (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 period (Income 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 month (Income 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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NIS contributions and PAYE

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 earnings percent (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)

Employer NIS share — 8.4% of insurable earnings percent (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)

Employee NIS share — 5.6% of insurable earnings percent (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)

Insurable earnings ceiling (monthly) — G$280,000 per month GYD (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)

Insurable earnings ceiling (weekly) — G$64,615 per week GYD (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)

Self-employed NIS rate — 12.5% of declared income percent (National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)

Voluntary contributor NIS rate — 9.3% of insurable earnings percent (National 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) GYD (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) GYD (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 period (Income 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 month (Income 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/)