Antigua and Barbuda payroll guide flagAntigua and Barbuda payroll guide

The Antigua SSS guide. Deadlines and automation.

Antigua and Barbuda SSS, explained for employers by the Workzoom payroll team: the filing deadlines and how Workzoom automates the math. Then run the numbers in the SSS calculator.

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Filing calendar · Marked against the actual deadlines

When SSS is due.

SS1
ABSSB monthly schedule
Due by the 14th of the following month

The SS1 lists each insured employee with their social security number, insurable earnings, and ABSSB contributions remitted, including the combined 16% private-sector, 15% public-sector, or 10% self-employed rate. Workzoom generates the SS1 directly from payroll with no manual data entry. The schedule supports ABSSB benefit eligibility checks for the old-age pension, invalidity pension, survivor's pension, sickness benefit, maternity benefit, maternity grant, and funeral grant.

MBS
Medical Benefits return
Due by the 15th of the following month

The Medical Benefits Scheme return covers matched 3.5% employer and 3.5% employee contributions on the ABSSB insurable base (XCD 6,500 monthly ceiling) for employees aged 16 to 59. Reduced rates apply 60-69, and contributions cease at 70. Workzoom generates the MBS return from the same payroll close as the SS1, ready to submit, so the bases reconcile by construction.

PAYE
IRD PAYE schedule
Due by the 15th of the following month

The Inland Revenue Department (IRD) monthly PAYE schedule carries PAYE income tax and the Education Levy (2.5% above XCD 541.67 monthly exemption, 5% above XCD 5,000). Workzoom generates the schedule per employee from the same payroll engine that produced the SS1 and MBS return, and pushes the remittance to the IRD's bank channel.

Workzoom Payroll · Antigua and Barbuda

Stop filing three returns by hand.

Workzoom runs every Antigua and Barbuda statutory deduction automatically. The Antigua and Barbuda Social Security Scheme (administered by the Antigua and Barbuda Social Security Board, ABSSB) applies at 9.5% employer and 6.5% employee, combined 16% for private sector, effective 1 January 2025, on insurable earnings to the XCD 6,500 monthly ceiling. The Medical Benefits Scheme (MBS) matches at 3.5% on the same ceiling for ages 16 to 59. The Education Levy applies at 2.5% above the XCD 541.67 monthly exemption with a 5% upper rate above XCD 5,000. The SS1 schedule, the MBS return, and the Inland Revenue Department (IRD) PAYE schedule come from the same payroll engine, so all three filings match the payroll register by construction. ABSSB contributions earn entitlement to the old-age pension at age 65, the invalidity pension, the survivor's pension, the sickness benefit, the maternity benefit, the maternity grant, the funeral grant, and the employment injury benefit. The East Caribbean Dollar (XCD) is pegged to the US dollar at XCD 2.70 = USD 1.00.

  • ABSSB and MBS computed on the XCD 6,500 ceiling
  • Education Levy 2.5% / 5% tiers applied above the XCD 541.67 monthly exemption
  • SS1 schedule and MBS return generated directly from payroll
  • PAYE schedule with the Education Levy line ready for the IRD
  • Multi-jurisdiction Caribbean payroll consolidated in one database
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Antigua and Barbuda payroll automation in Workzoom, antigua sss calculator in Workzoom

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