Use this section as a recurring annual reference. Review it at the start of each calendar year and build all statutory deadlines into your HR and payroll calendar. Missing a statutory deadline, particularly for NIS remittance, PAYE remittance, or TD4 returns, exposes the business to penalties and interest.

Annual HR Compliance Calendar

Deadline / Period	Action Required
Last day of February, Annual	Issue TD4 returns to all employees for the preceding tax year. Submit TD4 returns to the Inland Revenue Division (IRD). Verify NIS contributions are current for all employees.
15th of each month	Remit PAYE and Health Surcharge to the IRD for the preceding month.
15th of each month	Remit NIS contributions (employer + employee) to the NIBTT for the preceding month.
January each year	Review and update all HR policies. Confirm minimum wage compliance across all roles. Check for any changes to NIS rates, PAYE thresholds, or Health Surcharge rates.
January each year	Conduct OSHA compliance review. Confirm Safety and Health Policy is current (required for 25+ employees). Confirm Safety Committee is constituted and meeting (required for 25+ employees).
Start of each performance year	Set and document performance objectives for all employees. Issue updated job descriptions where roles have changed.
Before any retrenchment	Issue 45-day written notice to each affected employee. Notify the Ministry of Labour where 5 or more employees are affected. Calculate and confirm severance entitlements.
Before any new hire starts	Issue and obtain signed Letter of Appointment. Register employee with NIBTT (NIS). Collect BIR number. Complete Employee Information Form. Communicate all applicable policies in writing.
End of probationary period	Conduct formal probationary review. Issue Probationary Confirmation Letter or extend/terminate as appropriate.
At least 4 weeks before maternity leave	Receive employee's written notice and medical certificate. Confirm leave dates and pay arrangements in writing.
Annually, HR Audit	Review all employee files for completeness. Reconcile payroll records against NIS and PAYE remittances. Confirm all employment contracts are current and signed.

Part XVI – Section 4 (Expansion)

Annual HR Compliance Calendar – Expanded

A month-by-month schedule of statutory remittances, performance cycle anchors, and HR administration deadlines. To be merged with the existing Section 4 content in the master document.

The annual HR compliance calendar below sets out the recurring deadlines and review cycles that an SME in Trinidad and Tobago should build into its operating rhythm. The calendar is structured month-by-month because this is how compliance actually works in practice – statutory remittances fall due on the 15th of each month, performance cycles are anchored to the calendar year, and OSH and policy review cadences tend to cluster at predictable points.

The calendar covers four categories of activity: statutory remittances (NIS, PAYE, Health Surcharge, TD4), performance and review cycles, OSH and policy reviews, and annual strategic milestones. Each month's entries are listed in order of statutory priority, with strategic items grouped at the end of each month's entry.

Month	Deadlines and Activities
JANUARY	• 15 January – Remit December NIS contributions to NIBTT • 15 January – Remit December PAYE and Health Surcharge to IRD • Last day of February – Issue TD4 certificates to all employees for the preceding year • Last day of February – Submit TD4 returns to the IRD • Annual statutory rate review: confirm current NIS rates, NIS insurable earnings ceiling, minimum wage, and PAYE rates for the new year • Update payroll system with any new statutory rates effective 1 January • Public holidays: New Year's Day (1 January)
FEBRUARY	• 15 February – Remit January NIS to NIBTT • 15 February – Remit January PAYE and Health Surcharge to IRD • Performance cycle: distribute goal-setting templates for the year (calendar-year cycles) • Annual employer return preparation (if on calendar-year reporting) • Policy review: begin annual review of employee handbook; target completion by end Q1 • Public holidays: Carnival Monday and Tuesday (dates vary)
MARCH	• 15 March – Remit February NIS to NIBTT • 15 March – Remit February PAYE and Health Surcharge to IRD • Performance cycle: complete goal-setting for the year; goals signed off by employee and manager • Q1 HR metrics review: turnover, absenteeism, overtime as % of payroll, recruitment time-to-fill • OSH: quarterly Safety Committee meeting (workplaces with 25+ employees) • Public holidays: Eid-ul-Fitr (variable, typically March–May); Spiritual Shouter Baptist Liberation Day (30 March); Good Friday (dates vary)
APRIL	• 15 April – Remit March NIS to NIBTT • 15 April – Remit March PAYE and Health Surcharge to IRD • 30 April – Annual Employer Return (where applicable) due to IRD • Tax planning window: review employee tax positions and any pending TD1 updates • Public holidays: Easter Monday (date varies)
MAY	• 15 May – Remit April NIS to NIBTT • 15 May – Remit April PAYE and Health Surcharge to IRD • Mid-year compensation review preparation: gather market data for June/July benchmarking • Training needs analysis: circulate survey to managers for mid-year training priorities • Public holidays: Indian Arrival Day (30 May); Corpus Christi (date varies); Labour Day (19 June – preparation begins late May)
JUNE	• 15 June – Remit May NIS to NIBTT • 15 June – Remit May PAYE and Health Surcharge to IRD • Mid-year performance review cycle: manager check-ins with all employees • Q2 HR metrics review • OSH: quarterly Safety Committee meeting • Compensation review: consider mid-year adjustments where justified • Public holidays: Labour Day (19 June)
JULY	• 15 July – Remit June NIS to NIBTT • 15 July – Remit June PAYE and Health Surcharge to IRD • Mid-year HR planning: review year-to-date against business plan; adjust recruitment, retention, and training priorities • Leave planning: review summer leave requests; ensure business coverage
AUGUST	• 15 August – Remit July NIS to NIBTT • 15 August – Remit July PAYE and Health Surcharge to IRD • Policy review: half-year check on policy compliance (data protection, OSH, disciplinary) • Succession planning: identify key roles and successor candidates • Public holidays: Emancipation Day (1 August); Independence Day (31 August)
SEPTEMBER	• 15 September – Remit August NIS to NIBTT • 15 September – Remit August PAYE and Health Surcharge to IRD • Q3 HR metrics review • OSH: quarterly Safety Committee meeting; mid-year risk assessment refresh • Budget planning cycle begins: prepare HR budget inputs for following year (headcount, statutory costs, training, benefits) • Public holidays: Republic Day (24 September)
OCTOBER	• 15 October – Remit September NIS to NIBTT • 15 October – Remit September PAYE and Health Surcharge to IRD • Annual performance review cycle begins: issue review templates; schedule conversations • Compensation review for following year: begin benchmarking and salary structure review • Public holidays: Divali (date varies)
NOVEMBER	• 15 November – Remit October NIS to NIBTT • 15 November – Remit October PAYE and Health Surcharge to IRD • Performance review cycle: complete all year-end reviews by month-end • Compensation review: finalise salary adjustments and bonus allocations • Training plan: prepare and submit training plan and budget for following year • Communicate public holiday and leave policy for the Christmas period
DECEMBER	• 15 December – Remit November NIS to NIBTT • 15 December – Remit November PAYE and Health Surcharge to IRD • Year-end TD4 preparation: reconcile gross earnings, PAYE, NIS, Health Surcharge for each employee • Leave reconciliation: confirm used/unused leave balances; communicate to employees • Q4 HR metrics review; annual metrics summary for board / owner reporting • OSH: quarterly Safety Committee meeting; annual OSH review and risk register refresh • Plan communication and coverage for the holiday period • Public holidays: Christmas Day (25 December); Boxing Day (26 December)

Some public holidays (Carnival, Eid-ul-Fitr, Good Friday, Easter Monday, Corpus Christi, Divali) fall on variable dates. Confirm the exact dates each year via the Ministry of Labour calendar. Indian Arrival Day falls on 30 May; Labour Day on 19 June; Emancipation Day on 1 August; Independence Day on 31 August; Republic Day on 24 September; Christmas Day and Boxing Day on 25 and 26 December.

Recurring Compliance Rhythms

The monthly calendar above is driven by the statutory remittance dates. Beyond those monthly anchors, a compliant HR function maintains the following recurring rhythms, which should be scheduled alongside the monthly entries.

Weekly

• Payroll processing and review against the payroll register before release

• Time and attendance reconciliation, including overtime records

• Incident log review (OSH)

Monthly

• Statutory remittances by the 15th (NIS, PAYE, Health Surcharge)

• Payroll variance review against budget and prior month

• Turnover and absenteeism summary

• Recruitment pipeline review

Quarterly

• HR metrics dashboard (see Section 13)

• Safety Committee meeting (workplaces with 25+ employees)

• Policy compliance spot-check

• Employee engagement pulse check (if the business uses one)

Annually

• TD4 issuance to employees and IRD (last day of February)

• Employer return to IRD (April, where applicable)

• Statutory rate review (January)

• Policy review cycle (Q1)

• Performance review cycle (Q4)

• Compensation review (Q4 for following year)

• Training needs analysis and plan (May and November)

• OSH annual review and risk register refresh (December)

TIP – Diarise at the Start of Each Year In January of each year, block out every statutory deadline in the calendar of the person responsible for HR compliance, and every quarterly review in the calendar of the Safety Officer, the HR manager, and the business owner. Set reminders three working days before each statutory deadline. Late remittance is substantially more expensive than early remittance; the NIBTT 25% penalty and IRD interest apply from the first day of default.
LEGAL WARNING – Watch the 2027 Transition The NIS contribution rate is scheduled to increase to 19.2% (from 16.2%) with effect from January 2027. This materially changes the employer's payroll cost budget. Build the revised rate into the 2027 budget cycle during Q3 and Q4 2026, not at the point the change takes effect. Payroll system configuration should be updated before the first January 2027 pay run, not retrospectively.
NOTE – Cross-Reference This expanded calendar complements Section 13 (HR Metrics Quick Reference) and the quarterly reporting calendar embedded in that section. Where this calendar flags a metrics review, use the Section 13 formulas to populate the report. Section 12 (HR Budget Planning) provides the annual budget template that the October / November / December entries reference.