Trinidad and Tobago payroll guide

The Trinidad NIS guide. Deadlines and automation.

Trinidad and Tobago NIS, explained for employers by the Workzoom payroll team: the filing deadlines and how Workzoom automates the math. Then run the numbers in the NIS calculator.

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Filing calendar · Marked against the actual deadlines

When NIS is due.

C110

Monthly NIS schedule

Due by the 15th of the following month

The C110 is NIBTT's monthly contribution schedule. Workzoom generates the C110 directly from payroll with each insured employee mapped to the correct NIBTT earnings class.

TD4

Annual PAYE return

Due by 28 February

The TD4 is the BIR's annual employee return reconciling PAYE deductions for the prior calendar year. Workzoom builds the TD4 from the same payroll engine that produced each monthly PAYE schedule.

Workzoom Payroll · Trinidad and Tobago

Built to handle the Trinidad C110.

Workzoom Payroll for Trinidad and Tobago is built to handle every statutory deduction in one engine: NIS at 10.8% employer and 5.4% employee (combined 16.2%, effective 5 January 2026) on NIBTT's 16 earnings classes capped at TTD 13,600 monthly, Health Surcharge at the BIR's tiered weekly amount, and PAYE at 25% / 30% on chargeable income above the TTD 90,000 personal allowance. The C110 and TD4 come from the same engine, so filings match the register by construction. Contact us about Trinidad and Tobago payroll and your timelines.

Current 16.2% NIS rate and TTD 13,600 monthly ceiling, built to handle
Health Surcharge tiered weekly amount per employee, built to handle
PAYE 25% / 30% brackets above the TTD 90,000 personal allowance
C110 monthly schedule generated directly from payroll for the 15th-of-the-month deadline
TD4 annual return produced at year-end from the same data

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Trinidad and Tobago payroll automation in Workzoom, trinidad nis calculator in Workzoom

Last updatedApr 28, 2026

Definitions

NIS: National Insurance System. Trinidad and Tobago's contributory social security scheme administered by NIBTT, jointly funded by employer (10.8%) and employee (5.4%) on insurable earnings up to NIBTT's highest class XVI (TTD 3,138 weekly / TTD 13,600 monthly), effective 5 January 2026 (combined rate 16.2%).

NIBTT: National Insurance Board of Trinidad and Tobago. The statutory authority that administers NIS, sets the 16 earnings classes, collects contributions, and pays NIS benefits. Source: nibtt.net.

Health Surcharge: An employee-only flat weekly deduction funding public healthcare. TTD 8.25 per week for monthly earnings above TTD 469.99, TTD 4.80 per week at or below that threshold. Remitted to the BIR alongside PAYE.

PAYE: Pay As You Earn. Trinidad and Tobago's withholding regime: 25% on chargeable income up to TTD 1,000,000 per year, 30% above. Personal allowance is TTD 90,000 per year.

BIR: Board of Inland Revenue. The Trinidad and Tobago tax authority that administers PAYE, Health Surcharge, the TD4 annual return, and corporate tax.

C110: NIBTT's monthly NIS contribution schedule listing each insured employee, their earnings class, and the contribution remitted, due by the 15th of the following month.

TD4: BIR's annual employee return reconciling PAYE deductions for the prior calendar year, due by 28 February.

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Enter a gross pay figure and get employer and employee NIS math instantly, against the current published statutory rates.

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