Source-cited draft: payroll & social contributions for Trinidad and Tobago (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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Every figure is drawn from this Tax Guide and cited to its source.
Total NIS contribution rate (2025)
13.2% of insurable earnings (shared employer/employee) (rate increased to 16.2% effective January 2026)National Insurance Act (Chap. 32:01)View source ↗
Employer NIS share (2025)
Approximately two-thirds of the total contribution (about 8.8% of insurable earnings)National Insurance Act (Chap. 32:01)View source ↗
Employee NIS share (2025)
Approximately one-third of the total contribution (about 4.4% of insurable earnings)National Insurance Act (Chap. 32:01)View source ↗
NIS earnings-class structure
Contributions set as fixed weekly/monthly amounts across 16 earnings classes based on actual earningsNational Insurance Act (Chap. 32:01)View source ↗
Maximum insurable earnings (ceiling)
TTD 13,600 per month (highest earnings class)National Insurance Act (Chap. 32:01)View source ↗
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)Health Surcharge Act (Chap. 75:05)View source ↗
Health Surcharge (lower band)
TTD 4.80 per week for all other employed personsHealth Surcharge Act (Chap. 75:05)View source ↗
PAYE withholding
Employers deduct income tax from emoluments under the PAYE system based on each employee's TD1 declarationIncome Tax (Employment) RegulationsView source ↗
PAYE and Health Surcharge remittance deadline
By the 15th of the month following the deductionIncome Tax (Employment) RegulationsView source ↗
NIS remittance deadline
By the 15th of the month following the contribution periodNational Insurance Act (Chap. 32:01)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Trinidad and Tobago computations in the OpenAccountants Tax Library.