Trinidad and Tobago Payroll & Social Contributions

Payroll, National Insurance and PAYE

Employers withhold income tax under PAYE and remit National Insurance (NIS) and Health Surcharge to the relevant authorities. NIS is administered by the National Insurance Board of Trinidad and Tobago (NIBTT); PAYE and Health Surcharge are remitted to the IRD.

• Total NIS contribution rate (2025) — 13.2% of insurable earnings (shared employer/employee) (rate increased to 16.2% effective January 2026) percent (National Insurance Act (Chap. 32:01))
• Employer NIS share (2025) — Approximately two-thirds of the total contribution (about 8.8% of insurable earnings) percent (approx — confirm) (National Insurance Act (Chap. 32:01))
• Employee NIS share (2025) — Approximately one-third of the total contribution (about 4.4% of insurable earnings) percent (approx — confirm) (National Insurance Act (Chap. 32:01))
• NIS earnings-class structure — Contributions set as fixed weekly/monthly amounts across 16 earnings classes based on actual earnings (National Insurance Act (Chap. 32:01))
• Maximum insurable earnings (ceiling) — TTD 13,600 per month (highest earnings class) TTD/month (approx — confirm for 2025) (National Insurance Act (Chap. 32:01))
• Health Surcharge (higher band) — TTD 8.25 per week for employees earning over TTD 109.00 per week (or over TTD 469.99 per month) TTD/week (Health Surcharge Act (Chap. 75:05))
• Health Surcharge (lower band) — TTD 4.80 per week for all other employed persons TTD/week (Health Surcharge Act (Chap. 75:05))
• PAYE withholding — Employers deduct income tax from emoluments under the PAYE system based on each employee's TD1 declaration (Income Tax (Employment) Regulations)
• PAYE and Health Surcharge remittance deadline — By the 15th of the month following the deduction (Income Tax (Employment) Regulations)
• NIS remittance deadline — By the 15th of the month following the contribution period (approx — confirm) (National Insurance Act (Chap. 32:01))