TT HR Law

How-to guides

Step-by-step help with the paperwork you are most likely to meet as a worker in Trinidad and Tobago.

Starting a new job: your checklist

The first few weeks of a new job are when most paperwork problems start. Ticking off these items protects your pay, your tax and your future NIS benefits.

Before you start or on your first day

In your first week

When you get your first payslip

In your first few months

How to complete a TD1 form

The TD1 (Tax Declaration) is the form you give your employer so the right amount of PAYE income tax is deducted from your pay. You complete it when you start a job, and again whenever your circumstances change.

  1. Get the current TD1 form from your employer or the Inland Revenue Division (IRD) website.
  2. Enter your personal details: full name, address, date of birth and your Board of Inland Revenue (BIR) file number. If you do not have a BIR number, apply for one first: your employer cannot process PAYE properly without it.
  3. Claim your personal allowance. Every resident individual is entitled to a personal allowance of TT$90,000 a year. This is the amount you can earn before income tax applies.
  4. Claim any other deductions or credits you qualify for, such as approved pension or annuity contributions, the Tertiary Education Allowance, or a first-time homeowner allowance, following the notes on the form.
  5. If you have more than one job, or a pension plus a job, at the same time: declare all your sources of income on the TD1, attach a recent payslip from each employer (no older than 3 months) showing year-to-date salary, NIS and PAYE, and submit it to the Inland Revenue Division, not to your employer. The IRD will issue a TD1.A telling each employer how much PAYE to deduct. Do not claim the full personal allowance with more than one employer.
  6. Sign and date the form. If you have only one job and are claiming only the personal allowance, NIS and a company group pension plan, give it to your employer; otherwise submit it to the IRD. Keep a copy.
  7. Tell your employer and submit a fresh TD1 whenever your circumstances change, for example a new pension contribution or a change in marital status that affects your claims.

How to file an income tax return

Income tax returns for the previous year are due by 30 April. If your only income is from employment and PAYE was deducted, you do not have to file. But filing is the only way to get back tax you overpaid, so many employees are better off filing.

Should you file?

You may benefit from filing if:

  • you had more than one job, or a pension and a job, during the year
  • you started or left a job part-way through the year
  • you paid into an approved pension plan or deferred annuity that was not on your TD1
  • you have a deduction you did not claim on your TD1, such as the Tertiary Education Allowance or mortgage interest on a first home
  • you think too much PAYE was deducted

You must file if you have income from other sources, such as self-employment or rent.

What you need

  • Your Board of Inland Revenue (BIR) file number
  • Your TD4 from each employer for the year. Your employer must give you this by the end of February.
  • Receipts or certificates for any deductions you are claiming

Three ways to file

  1. Online with an e-Tax account. Apply for a ttconnect ID at ttconnect.gov.tt, then request e-Tax enrolment. You must visit a ttconnect Service Centre once to verify your identity with a document showing your BIR number, such as a Notice of Assessment or Statement of Tax Account. After that you can file online, and also request TD1 approvals.
  2. Online without an account. Go to etax.ird.gov.tt and choose the option to file without logging in. You need your BIR file number, your income tax account number and your BIR Letter ID number. Complete the return, print the Declaration Form and summary, sign the Declaration Form in dark blue or black ink, and drop it off at an Inland Revenue Division office before the deadline. The return will not be processed until the signed Declaration Form is received.
  3. On paper. Collect the return from an Inland Revenue Division office, complete it and hand it in there before 30 April.

Refunds

  • If you overpaid, the refund comes after the IRD processes your return.
  • Refunds cannot be paid into a foreign bank account.
  • There is a time limit on claiming refunds for past years. Ask the Inland Revenue Division how far back you can claim, and do not delay.

Inland Revenue Division · e-Tax

How to register for NIS

If you are an employee in insurable employment, NIS is generally compulsory. This includes full-time, part-time, temporary and casual workers, paid apprentices, domestic workers and casual agricultural workers. Coverage starts with the employment or probationary period. Your employer cannot opt out because your job is temporary or informal.

  1. If you have never been registered, your employer must register you with the National Insurance Board (NIBTT) when you start work.
  2. You will need your birth certificate or passport, and a valid form of identification.
  3. You will be given an NIS number. Keep it: it stays with you for life, across every job.
  4. If you were registered before, give your existing NIS number to your new employer. Do not register twice.
  5. Check your payslip. NIS is worked out by earnings class as a fixed weekly amount for each Monday in the month, not as a flat percentage. Your employer pays its own share and sends both shares to the NIBTT.
  6. Check your NIBTT contribution record rather than relying only on your payslip. If contributions are missing, keep your payslips and see How to check your NIS contributions below.

How to check your NIS contributions

NIS contributions decide whether you can claim sickness, maternity, injury and retirement benefits later. Your payslip shows that NIS was taken from your pay. It does not prove your employer paid it to the National Insurance Board. Checking takes a few minutes and can save you a lot of trouble.

Step 1: Check your payslips

  • Every payslip should show an NIS deduction if you are between 16 and 65 and earn enough to fall within an NIS earnings class.
  • NIS is a fixed weekly amount for each Monday in the month, so the deduction is higher in a month with five Mondays than in a month with four. This is normal.
  • Keep every payslip. They are your proof of what was deducted.

Step 2: Request your contribution statement from the NIB

  • There is no online account or login for employees.
  • Fill in the "Request for Contribution Statements" form on the NIB's website (nibtt.net) with your personal details and work history.
  • Choose to receive the statement by post or by email. It usually arrives within about 8 working days.
  • You can request one statement a month.
  • You can also visit any NIB Service Centre with your NIS number and identification.

Step 3: Compare the two

  • Check that every month you worked appears on the statement, for every employer.
  • Check the amounts match the NIS deductions on your payslips.
  • Employers have until the 15th of the following month to pay, so your most recent month may not show yet.

If contributions are missing

  • Go to your nearest NIB Service Centre and complete a complaint form. Take your payslips showing the deductions, and your NIS number.
  • Failing to pay NIS contributions is an offence for the employer, whether or not the money was taken from your pay. The NIB can pursue the employer for the arrears and penalties.
  • It is an offence to dismiss or punish you for making a report.

When you leave a job

  • Ask your employer for your NIS Termination Certificate. Your employer must give you one showing the contributions paid for you.

How to read your payslip

  1. Check your gross pay: hours worked multiplied by your rate, or your salary for the period.
  2. Check the deductions: NIS employee share, PAYE (income tax) and Health Surcharge (up to TT$8.25 a week) are the standard statutory deductions.
  3. Any other deduction (for example a loan or uniform charge) should be one you agreed to in writing.
  4. Check your net (take-home) pay against what actually reached your bank account.
  5. Keep your payslips. They are your evidence of earnings and contributions if you ever need to claim NIS benefits or query your tax.

How to write a statement for your employer

Your employer may ask you for a written statement after an incident, during an investigation, or when there is a complaint about you. What you write may be relied on later, at a disciplinary hearing or even at the Industrial Court. Take it seriously, keep it factual, and keep a copy.

Which kind of statement is it?

  • Witness statement: you saw or heard something involving other people.
  • Response to an allegation: the complaint or concern is about you.
  • Incident or accident report: something happened at work, such as an injury, damage or a near miss.

If you are not sure which it is, ask.

Before you write

  • Ask what the statement is for, who will read it, and when it is needed.
  • Ask for reasonable time to write it. You do not have to write it on the spot if you are upset or unsure of the facts.
  • If the statement is about an allegation against you, ask for the allegation in writing first, so you know exactly what you are answering.
  • If you are a union member, contact your union before you write, especially if the complaint is about you.
  • Gather what helps you remember accurately: dates, rosters, messages, emails and the names of anyone present.

How to set it out

Use this structure:

  1. Heading: "Statement of [your full name]"
  2. Your details: job title, department, and how long you have worked there
  3. Why you are writing: who asked for the statement, when, and what it is about
  4. Your account: what happened, in date and time order, in your own words
  5. Closing line: "This statement is true to the best of my knowledge and belief."
  6. Your signature, printed name and the date you wrote it

What to include

  • Dates, times and places, as exactly as you can
  • What you saw, heard, said and did yourself, written in the first person ("I saw", "I said")
  • The words people used, in quotation marks, if you remember them clearly
  • The names of anyone else who was present
  • Any documents, messages or photos you are attaching, listed by name
  • If you are responding to an allegation: answer each point in turn, and give any context that explains what happened

What to leave out

  • Guesses or rumours. If you did not see or hear something yourself, say so, or leave it out.
  • Opinions about people's character, insults or emotional language
  • Anything you are not sure about stated as fact. It is fine to write "I do not remember" or "I am not sure of the exact time".
  • Admissions to things that did not happen. If you made a mistake, you can say so and apologise, but only for what actually happened.

After you write

  • Read it through. Check names, dates and spelling.
  • Sign and date it, and keep a copy for yourself.
  • Ask for confirmation that it has been received.
  • If someone else types up or edits your statement, read it carefully before you sign. Do not sign anything that is not accurate. Ask for changes in writing.

Statement template

Statement of [your full name]

Job title: [your job title]
Department: [department]
Length of service: [for example, 3 years]

Requested by: [name and job title of the person who asked for this statement]
Date requested: [date]
Subject: [for example, incident on the shop floor on 12 September 2026]

My account
On [date], at about [time], I was [where you were and what you were doing].
[Describe what happened, in order. Say what you saw, heard, said and did. Name anyone else who was present.]
[If you are responding to an allegation, answer each point in turn.]

Documents attached: [list any messages, photos or documents, or write "None"]

This statement is true to the best of my knowledge and belief.

Signed: ____________________
Name: [your full name]
Date: [date written]

Where to complain

  1. Raise the matter with your employer first, in writing, and keep a copy.
  2. If you are in a unionised workplace, contact your recognised majority union.
  3. For wages, leave and general labour matters: the Labour Inspectorate at the Ministry of Labour.
  4. For dismissal and trade disputes: A trade dispute, including one about dismissal, must be reported to the Minister of Labour within six months of the issue arising, and it can only be reported by a trade union or the employer, not by an individual worker. If you are in a union, contact it straight away. If you are not, get advice quickly: the Ministry of Labour's Conciliation, Advisory and Advocacy Division gives free advice to non-unionised workers, and an attorney can advise on a claim in the courts.
  5. For discrimination: the Equal Opportunity Commission.
  6. For health and safety: the Occupational Safety and Health (OSH) Agency.
  7. For NIS contributions and benefits: the NIBTT. For PAYE and tax: the Inland Revenue Division.

Last reviewed: October 2026

General guidance only, not legal advice.