Free Payslip Generator (Trinidad and Tobago)

National Insurance is paid by weekly earnings class. From 5 January 2026 the NIBTT schedule is based on a total contribution rate of 16.2%, shared between employee and employer. In the lowest class (weekly earnings TT$200 to TT$339.99) the weekly contribution is TT$14.60 for the employee and TT$29.20 for the employer; in the highest class (weekly earnings TT$3,138 and over) it is TT$169.50 and TT$339.00. The full class table is on nibtt.net.

Under the National Insurance Act, contributions are due on the last day of the month, with the number of weeks in a month counted by its Mondays. An employer that has not paid by the fifteenth day after the due date faces a 25% penalty on the outstanding sum (section 39B). Employers submit a monthly schedule of employees, earnings and contributions to the Board and keep records for seven years or until audit.

The Health Surcharge is TT$8.25 a week for an employee whose monthly emoluments exceed TT$469.99 (weekly, TT$109.00) and TT$4.80 a week otherwise. It does not apply to anyone under 16 or aged 60 or over. PAYE income tax and the surcharge are both remitted by the 15th of the following month with the PAYE/Health Surcharge Monthly Return; late remittance costs 25% of the deduction or TT$40, whichever is greater, plus interest at 20% a year. The employee's TD4 certificate is due by the last day of February.