Module 3 · National Insurance Act, Chap. 32:01; Income Tax Act; Health Surcharge Act
NIS & Statutory Deductions
National Insurance, PAYE and Health Surcharge: rates, ceilings and remittance dates.
Statutory deductions at a glance
| Deduction | Current position |
|---|---|
| NIS total rate | 16.2% of insurable earnings, effective 5 January 2026 |
| NIS split | Approx. 10.8% employer / 5.4% employee (about 2:1). NIS is deducted by earnings class: a fixed weekly amount for each Monday in the month, not a flat percentage. |
| NIS maximum insurable earnings | TT$13,600 per month |
| NIS scheduled change | Rising to 19.2% in 2027 |
| Health Surcharge | Maximum TT$8.25 per week for most employees |
| PAYE | Remit to the BIR by the 15th of the following month |
| PAYE personal allowance | TT$90,000 per year |
| Severance (retrenchment) | Basic pay only: 2 weeks (or half a month) per year for years 1 to 4, 3 weeks (or three-quarters of a month) per year from year 5; part years pro-rated |
Statutory leave at a glance
| Leave type | Entitlement | Source |
|---|---|---|
| Vacation leave | No general minimum. Two weeks after 12 months (220 days worked) for catering, shop and household workers | Minimum Wages Orders, LN 158, 159, 160 of 1991 |
| Sick leave | No general minimum. For catering, shop and household workers: 14 working days a year after six months' continuous employment, paid as a top-up to NIS sickness benefit | Minimum Wages Orders, LN 158, 159, 160 of 1991 |
Employers must register with the National Insurance Board (NIBTT), register each employee, deduct the employee share, add the employer share and remit monthly. PAYE and Health Surcharge are deducted and remitted to the Board of Inland Revenue (BIR).
Record this risk in the Employer Self-Assessment
NIS benefits. Contributions fund the following benefits, paid by the National Insurance Board of Trinidad and Tobago (NIBTT). Qualifying conditions below are summarised from the NIBTT website; benefit amounts depend on the worker's earnings class and are set out in the NIBTT rate tables.
Short-term benefits
| Benefit | Who qualifies | Key points |
|---|---|---|
| Sickness Benefit | Insured person aged 16 to 65, unable to work for 4 or more days due to illness or a suspected contagious disease, certified by a registered medical practitioner; at least 10 contributions in the 13 weeks before the illness | Not paid where the incapacity arose from injury on the job (Employment Injury Benefit applies instead). Not available to those aged 60 to 65 receiving a Retirement Pension, or who received a Retirement Grant and returned to work. Form NI 15. |
| Maternity Benefit (Allowance and Grant) | Insured woman aged 16 to 65, certified at least 26 weeks pregnant; employed and contributing for 10 of the 13 weeks ending 6 weeks before the expected or actual week of delivery | Maternity Allowance for up to 14 weeks, paid as a lump sum, plus a Maternity Grant of TT$3,750 per child. Also payable if pregnancy lasts under 26 weeks but results in a live birth. Apply no earlier than the 27th week of pregnancy. |
| Special Maternity Grant | Legal or common-law spouse (aged 16 or over) of an insured man, certified at least 26 weeks pregnant (or an earlier pregnancy resulting in a live birth), who does not qualify for Maternity Benefit in her own right | A grant paid whether she is employed, underemployed or unemployed. The insured man's contributions must meet the same conditions as for Maternity Benefit. |
Long-term benefits
| Benefit | Who qualifies | Key points |
|---|---|---|
| Invalidity Benefit | Insured person under 60, medically certified as likely to be unable to work for at least 12 months; and 150 contributions (50 in the 3 years before incapacity), or 250 in the 7 years before, or 750 or more in total | Monthly benefit. Form NI 38, part completed by a medical practitioner. |
| Retirement Pension | Insured person aged 60 to 65 who has retired, or aged 65 whether retired or not, with at least 750 contributions (including voluntary contributions, age credits and benefit credits) | Paid for life. A person aged 60 to 65 continues to receive it even after returning to insurable employment. Form NI 82. |
| Retirement Grant | Insured person of retirement age with fewer than 750 contributions | One-time lump sum, minimum TT$3,000. |
| Survivors' Benefit | Widow or widower (legally married or common law), children (including step, adopted and orphans) and dependent parents of an insured person with at least 50 contributions who dies other than by employment injury | Periodic payments. Claims within 12 months of death. |
| Funeral Grant | Whoever paid the funeral expenses (spouse, relative, friend, estate administrator or employer), where the deceased made 25 contributions or was receiving, or would have been entitled to, Employment Injury Benefit | Lump sum. Form NI 8. Claim within 3 months of death. |
Employment Injury Benefits
| Benefit | Key points |
|---|---|
| Injury Benefit | For an insured worker unable to work due to an accident arising out of and in the course of employment, a prescribed industrial disease, or being required to stay off work after contact with an infectious disease. Payable for up to 52 weeks. No minimum contributions: the worker need only be in insurable employment. |
| Disablement Benefit | Where the injury or disease leaves a lasting disability: a monthly pension or a lump sum, depending on the assessed degree of disablement. |
| Medical Expenses | A cash benefit towards medical costs arising from the work injury or prescribed disease. |
| Death Benefit | Monthly benefit to the spouse, dependent children and dependent parents of an insured person who dies from a work injury. |
| Remarriage Grant | Paid to a widow or widower receiving Survivors' or Death Benefit who remarries; equal to 52 weeks of benefit. |
Claim deadlines
- Sickness, Maternity, Employment Injury, Invalidity, Disablement and Medical Expenses: within 3 months of the event
- Retirement, Survivors' and Death benefits: within 12 months
- Late claims may be refused unless good cause is shown in writing
Related legislation
- Board of Inland Revenue guidance (TD1)
- NIBTT employer guides
Last reviewed: October 2026
General guidance only, not legal advice.