HR Compliance Self-Assessment for Employers

Industrial Relations Act, Chap. 88:01 (good IR practice)

What the law requires

Every worker should have a written contract stating role, pay, hours, probation and notice. Oral/implied contracts are valid but leave the employer without evidence.

Exposure

At the Industrial Court, missing/undocumented terms are read against the employer and weaken any dismissal or wage defence.

Common SME gap

Handshake terms; no signed contract; permanent vs fixed-term not distinguished.

Minimum Wages Act, Chap. 88:04

What the law requires

Keep records (time sheets, pay slips) that demonstrate compliance; subject to no-notice inspection by the Labour Inspectorate Unit.

Exposure

Inability to prove compliance; fines on referral to the Industrial Court.

Common SME gap

No pay slips issued; no hours/wage records kept.

Minimum Wages Act, Chap. 88:04

What the law requires

Pay at least TT$20.50/hour (since 1 Jan 2024). Sector Orders also cover security, catering, shop assistants, household assistants and petrol-station staff.

Exposure

Referral to the Industrial Court; fines up to TT$30,000. Victimising a worker who complains is separately punishable.

Common SME gap

Paying below the rate - most often part-time, casual or 'contract' staff.

Minimum Wages Order (Minimum Wages Act, Chap. 88:04)

What the law requires

Statutory overtime applies ONLY to workers earning up to 1.5x the minimum wage - about TT$30.75/hr, roughly TT$5,330/month. For them, work beyond normal hours (8/day, 40/week) is tiered: first 4 hrs at 1.5x, next 4 hrs at 2x, then 3x; a rest day/day off at 2x; public holidays typically 2x. Above that wage ceiling there is NO statutory overtime - it is governed solely by the contract or collective agreement.

Exposure

Covered (lower-wage) workers: back-pay claims plus fines on referral to the Industrial Court. Higher earners: exposure only where a contract, collective agreement or established custom creates the right.

Common SME gap

Treating all staff as overtime-eligible (or none); paying a flat 1.5x instead of the tiered rates; unpaid overtime for covered staff.

Income Tax Act (Board of Inland Revenue)

What the law requires

Deduct PAYE from emoluments and remit to BIR by the 15th of the following month.

Exposure

25% penalty on the deduction plus 20% annual interest; fine and possible imprisonment on summary conviction.

Common SME gap

Late or under-remittance; staff kept 'off the books'.

Health Surcharge Act

What the law requires

Deduct and remit the health surcharge (maximum TT$8.25/week for most employees).

Exposure

Penalty and interest on unremitted sums.

Common SME gap

Not deducted or not remitted.

National Insurance Act, Chap. 32:01 (NIBTT)

What the law requires

Register the business and every worker aged 16-65; remit total 16.2% (from 5 Jan 2026 - approx. 10.8% employer / 5.4% employee), max insurable earnings TT$13,600/month. Rate rises to 19.2% in 2027.

Exposure

25% of the sum due plus interest; TT$1,000 for failing to submit contribution data by the 15th plus TT$20/day thereafter; up to TT$1,000 for inaccurate/incomplete data.

Common SME gap

Cash workers unregistered; late remittance; data not filed.

Maternity Protection Act, Chap. 45:57

What the law requires

14 weeks' paid maternity leave (one full month's pay, balance at half pay) after 12 months' continuous service; paid prenatal time off; safe/alternative work; no dismissal by reason of pregnancy.

Exposure

Industrial Court claims; reinstatement or compensation; overlaps with OSHA and Equal Opportunity exposure.

Common SME gap

Denying or underpaying leave; sidelining or dismissing pregnant staff.

Contract / collective agreement / sector Orders

What the law requires

No single cross-sector statutory minimum. Provide and document leave per the contract or the applicable sector Order; apply a consistent, written policy.

Exposure

Trade disputes; weakened position at the Industrial Court.

Common SME gap

No written leave policy; ad-hoc, inconsistent grants.

Industrial Relations Act, Chap. 88:01

What the law requires

Just cause plus natural justice: investigation, warnings, the right to be heard, to respond and to appeal - all documented.

Exposure

The Industrial Court frequently orders reinstatement with back pay or compensation. Most employer losses turn on process, not on whether the worker was at fault.

Common SME gap

Summary dismissal; no documentation; skipping the hearing.

Industrial Relations Act / contract

What the law requires

Give written notice or pay in lieu, scaled to length of service.

Exposure

Wrongful-dismissal compensation.

Common SME gap

Instant dismissal with no notice or pay in lieu.

Retrenchment and Severance Benefits Act, Chap. 88:13

What the law requires

45 days' written notice to the worker and the Minister; severance = 2 weeks' pay per year for the first 4 years + 3 weeks' pay per year thereafter (1+ yr continuous service; part-years pro-rated); calculated on basic rate of pay only (allowances, overtime and commissions not included); LIFO selection; no retrenchment during the notice period.

Exposure

Industrial-relations offence - fine of approx. TT$10,000 plus an Industrial Court order to pay the shortfall.

Common SME gap

No Ministry notice; severance calculated on anything other than basic pay; underpayment.

Occupational Safety and Health Act, Chap. 88:08

What the law requires

Ensure a safe workplace so far as reasonably practicable (s.6); make a suitable annual risk assessment (s.13A); register the establishment with the OSH Agency.

Exposure

Fine up to TT$20,000 per breach; up to TT$100,000 (or 3 years' pay) where a breach causes death, critical injury or occupational disease. Directors/officers can be personally liable.

Common SME gap

No written risk assessment; establishment unregistered; no H&S policy.

Occupational Safety and Health Act, Chap. 88:08 (s.25E)

What the law requires

A safety & health committee is required at establishments with 25 or more employees (s.25E). Note: the general safety duty (s.6) and the annual written risk assessment (s.13A) apply to EVERY employer regardless of headcount - the 25-employee figure is only the committee trigger.

Exposure

Fines per breach; compounded exposure if an incident occurs.

Common SME gap

No committee at 25+ staff; no risk assessment or accident records at smaller firms.

Equal Opportunity Act, Chap. 22:03

What the law requires

No discrimination in recruitment, terms or dismissal on the status grounds the Act defines: sex, race, ethnicity, origin, religion, marital status and disability. This is a closed list - it does NOT cover age or sexual orientation. Job advertisements must be lawful.

Exposure

Equal Opportunity Commission / Tribunal proceedings; compensation orders.

Common SME gap

Discriminatory job ads or hiring/dismissal practices.

Children Act 2012

What the law requires

No employment of any child under 16 years of age.

Exposure

Penalties under the Children Act; serious reputational and criminal exposure.

Common SME gap

Engaging under-16s, e.g. in retail or food service.

Data Protection Act (as in force)

What the law requires

Handle employee personal data lawfully and securely; have a basic data-handling policy.

Exposure

Emerging enforcement as further provisions are proclaimed; reputational exposure.

Common SME gap

No policy; sensitive records unsecured.

Immigration Act / Ministry of Homeland Security

What the law requires

Secure a valid work permit before employing a non-national who is not CARICOM free-movement eligible.

Exposure

Fines, permit refusal and enforcement exposure for the business and the worker.

Common SME gap

Employing migrant labour (e.g. Venezuelan) without permits.