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Payroll Guide

Trinidad & Tobago Payroll: NIS, PAYE & Health Surcharge Guide (2026)

Everything TT employers need to know about payroll deductions. NIS contribution rates, PAYE income tax thresholds, and Health Surcharge calculations with worked examples.

12 min read | April 2026

Running payroll in Trinidad & Tobago means managing three key deductions: National Insurance (NIS), Pay As You Earn (PAYE) income tax, and Health Surcharge. Getting these wrong means penalties from the Board of Inland Revenue and the NIB. This guide breaks down each deduction with real examples.

National Insurance (NIS) Contributions

Both employers and employees contribute to the National Insurance Board (NIB). Contributions are based on insurable earnings up to a maximum ceiling.

ComponentEmployeeEmployer
NIS Rate4.2%8.4%
NIS Ceiling: Contributions are calculated on earnings up to the maximum insurable earnings ceiling set by NIB. Check the current ceiling at nibtt.net.

PAYE Income Tax

PAYE is deducted based on the employee's chargeable income after the personal allowance:

Income BandTax Rate
First TT$1,000,00025%
Above TT$1,000,00030%
Personal Allowance: TT$90,000 per year (TT$7,500/month). Income below this threshold is not taxed.

Health Surcharge

A fixed monthly deduction based on income level:

Monthly IncomeEmployee RateEmployer Rate
Up to TT$469.99/weekTT$4.80/weekTT$4.80/week
TT$470+/weekTT$8.25/weekTT$8.25/week

Worked Payroll Example

Employee earning TT$12,000/month gross salary:

DeductionAmount
Gross SalaryTT$12,000.00
NIS (Employee 4.2%)- TT$504.00
PAYE (25% on chargeable income)- TT$1,125.00
Health Surcharge- TT$34.25
Net PayTT$10,336.75

Filing Requirements

  • NIS: Submit contributions to NIB by the 15th of each month
  • PAYE: Remit to BIR by the 15th of each month
  • Health Surcharge: Remit with PAYE payments
  • TD-4 Form: Annual return due by February 28th

What VEDTECH Includes

Every instance runs standard Odoo Community with Invoicing included. You can install the other standard Odoo Community apps, such as CRM, Sales, Inventory and Website, from your instance's Apps menu.

  • Create and email professional invoices with your logo
  • Set up the tax rates you charge; every invoice shows the tax separately
  • Record payments and issue credit notes
  • Your customers view and download their invoices online

Full accounting, payroll and Caribbean tax filing are not part of VEDTECH. Talk to us about what your business needs.

Try VEDTECH Free for 14 Days

No credit card required.

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