Haiti payroll reference under the replacement Tax Code effective 1 October 2026. Separates employee income-tax withholding from employer payroll tax, distinguishes base salary from additional cash remuneration and boni, and explains director payments, monthly reporting and remittance evidence. Includes illustrative calculations and identifies the obsolete two-percent employer-tax page. The Guide cites the enacted three-percent charge and preserves the ministerial-circular qualification for occupational withholding changes. Social insurance, benefit valuation, transition cases, operational implementation decisions and independent accountant review remain outside this initial source-cited draft.
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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 HT. 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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| Payment | Enacted withholding rule |
|---|---|
| Salary, probation remuneration and the specified secondment salary supplements | Monthly withholding of one-twelfth of annual income tax under article 100 |
| Other cash remuneration additional to base salary | 15% under article 103, subject to an applicable occupational ministerial circular |
| Boni under article 103 | 10% |
| Director attendance fees and tantièmes | 15% under article 104, excluded from article 100 withholding |
The replacement Tax Code was published in Le Moniteur, Special 48-A, on 30 September 2026. Article 540 sets commencement at 1 October 2026 and provides for ministerial implementation decisions. This Guide describes the enacted new-code rules; it does not apply them retrospectively to the fiscal year ending 30 September 2026. 2026 Code, articles 540–543, page 169.
The DGI posted the replacement decree on 19 October 2026. Current implementation decisions, filing forms and exceptional deadline changes still require checking before a filing. Independent source review and accountant attestation are pending.
Article 98 includes salary, probation remuneration, overtime, responsibility allowances, boni, premiums, leave pay, director payments, reimbursements, commissions and cash or in-kind advantages in the salary tax base. This broad base does not mean every item uses one withholding method. 2026 Code, articles 98–104, page 36–37.
| Payment | Enacted withholding rule |
|---|---|
| Salary, probation remuneration and the specified secondment salary supplements | Monthly withholding of one-twelfth of annual income tax under article 100 |
| Other cash remuneration additional to base salary | 15% under article 103, subject to an applicable occupational ministerial circular |
| Boni under article 103 | 10% |
| Director attendance fees and tantièmes | 15% under article 104, excluded from article 100 withholding |
Do not automatically classify every payment called a “bonus” in English as boni. Keep the employment terms, payment description and legal classification. Article 103 expressly permits ministerial revision of the 15% rate for particular occupations; no such circular has been established in this research. 2026 Code, articles 100, 103–104, page 36–37.
Article 100 withholding is credited against the employee's global income tax, and article 103 withholding against final employee income tax. Article 104 also provides credit, but makes the director-payment withholding final when the recipient is nonresident. The company must give the director a copy of the tax receipt; the beneficiary bears the burden of proving remittance. 2026 Code, articles 100, 103–104, page 36–37.
Remit withholding under articles 100, 103 and 104 between the 1st and 15th of the month following payment, with the explanatory statement. Record employer address, month, beneficiary identity and NIF, gross payment and withholding; for additional remuneration, record its nature. Article 99 also requires a beneficiary register including entry date, contact details, function and payment details. These statutory windows do not establish holiday extensions. 2026 Code, articles 99–104, page 36–37.
Example: assuming ordinary full-year base salary of HTG 50,000 each month and no other taxable remuneration, annual salary is HTG 600,000. Article 132 tax is HTG 21,600 on the 360,000–540,000 slice plus HTG 10,800 on the next 60,000, giving HTG 32,400 annually and HTG 2,700 monthly withholding. This is an illustration of article 100, not the final return after supported deductions. 2026 Code, articles 100, page 36; 2026 Code, articles 132, page 45.
A separately classified HTG 20,000 payment under article 103 gives HTG 3,000 withholding at 15%, or HTG 2,000 if it is boni subject to 10%. Do not apply both to the same payment. 2026 Code, articles 103, page 37.
Article 152 imposes 3% on remuneration of every kind paid to personnel of public or private entities and financially autonomous public bodies. The employer is liable. The article exempts embassies and consulates. It requires a monthly declaration and payment between the 1st and 15th, with employer NIF, employee identities/NIFs and remuneration. The text does not itself spell out the preceding-month linkage as explicitly as article 100; confirm the operational period and transition instructions before submitting the first new-code return. 2026 Code, articles 152, page 49.
On an assumed HTG 1,000,000 of remuneration wholly within article 152, employer tax is HTG 30,000. This is separate from employee income-tax deductions and is not a complete employment-cost calculation. 2026 Code, articles 152, page 49.
The older DGI TMS page still states 2% and a broader exemption list. It is not the basis for the new-code rate or exemption scope. Obtain the legal basis for any additional exemption rather than carrying it forward automatically. Social insurance, valuation of benefits, special occupational circulars and cross-transition payments remain to be researched.
Contributed by Ryan Duguid.
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