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Trinidad and Tobago · Compliance deep-dive
Trinidad and Tobago NIS and Health Surcharge, explained by Workzoom.
Workzoom calculates Trinidad NIS at 10.8% employer and 5.4% employee, the 16.2% combined rate in force since January 5, 2026, against the TTD 13,600 monthly ceiling, and Health Surcharge as a flat weekly amount: TTD 4.80 if monthly earnings are at or below TTD 469.99, otherwise TTD 8.25. Workzoom prepares both for filing: NIS on the C110 to NIBTT, and Health Surcharge on the BIR PAYE schedule, ready for the employer to submit.
Our clients
The teams that run their people on Workzoom.
Current rates
Trinidad and Tobago NIS + Health Surcharge rates and ceilings.
Published by National Insurance Board of Trinidad and Tobago (NIBTT) and Board of Inland Revenue (BIR). Workzoom applies these rates automatically on every Trinidadian payroll run.
| Deduction | Employer | Employee | Ceiling / Floor | Effective |
|---|---|---|---|---|
|
NIS
National Insurance System contributions
Social insurance
|
10.8% | 5.4% | Ceiling: TTD 13,600 per month Insurable earnings ceiling, applied via NIBTT's published weekly earnings classes. Floor: None | January 5, 2026 (16.2% combined rate and current earnings classes) |
|
Health Surcharge
Health Surcharge
Health levy
|
Not applicable | TTD 4.80–8.25 per week (flat) | Ceiling: Flat amount, not a ceiling TTD 4.80 per week if monthly earnings are at or below TTD 469.99; TTD 8.25 per week if above. Flat weekly amount, not a percent. Floor: Earnings test, not a dollar floor | January 1, 1987 |
Source of record: National Insurance Board of Trinidad and Tobago (NIBTT), with sub-component routed via Board of Inland Revenue (BIR).
The numbers in force, how they got here, the traps on the official pages, and what to do if a past run used the wrong ones. Every figure carries its source and the date it was read. Download the sheet, no form.
Filing calendar
When Trinidad and Tobago NIS + Health Surcharge returns are due.
Workzoom generates each filing directly from the live payroll register. The form code, the regulator, and the deadline come pre-wired in every Trinidadian pay group.
Employers file the C110 with NIBTT each month, listing every insured employee, their weekly earnings class, and the employer plus employee NIS portions. Workzoom maps weekly earnings to the current NIBTT classes automatically and generates the C110 directly from payroll.
Health Surcharge files alongside PAYE on the BIR monthly schedule. Workzoom tiers each employee at TTD 4.80 or TTD 8.25 per week based on monthly earnings, and produces the schedule from payroll with no manual reconciliation.
The TD4 is the annual return for PAYE (and Health Surcharge by extension). Workzoom generates the TD4 directly from twelve months of BIR monthly schedules, reconciled to the payroll register and employee history.
Non-compliance
What happens if Trinidad and Tobago NIS + Health Surcharge is missed.
Late or missing filings trigger surcharges, interest, and audit exposure. Persistent non-compliance escalates to liability for both employer and employee portions.
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TTD 40 per week overdue on the C110. Late NIS C110 filings trigger a TTD 40 per week penalty under the National Insurance Act. Workzoom prevents this by generating the C110 from the live payroll register every month.
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25% surcharge plus 15% annual interest on unpaid NIS. NIS amounts not remitted on time attract a 25% surcharge plus 15% annual interest, compounding the cost of every late C110.
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Health Surcharge included in PAYE penalties. Late or under-remitted Health Surcharge files alongside PAYE and inherits the same penalty structure: 15% surcharge plus 20% annual interest under the BIR schedule.
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Liability for the employee 5.4% NIS portion. If the employer fails to deduct the employee NIS from wages, the employer becomes liable for both the 10.8% employer and 5.4% employee portions. Retroactive recovery from the employee is restricted by statute.
The traps
What is wrong online right now.
Checked against the official pages on Sep 7, 2026. Each item names the page and the date it was read, in the references at the foot of this page.
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The 2016 rate table is still live, with no notice that it is superseded. NIBTT's page headed "Contribution Rate Effective September 5th, 2016" still resolves on 7 September 2026 and still shows the 13.2% class table. A bookmark from before January under-collects three points on every class.
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The rate rises again on 4 January 2027, and the rates page does not say so. The National Insurance (Contribution) (Amendment) Regulations 2025, gazetted 31 December 2025, carry a 19.2% table from 4 January 2027. Class XVI total goes from TTD 508.50 to TTD 602.40 a week. The nibtt.net rates page mentions only the 2026 step.
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The in-force table carries a provisional label. NIBTT's own 2026 class PDF is stamped "Subject to all legislative approvals". The gazetted regulations found cover voluntary contributors, whose table equals the employed total. Keep a copy of both.
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Class creep. NIS is 16 earnings classes, not a percentage of pay. A TTD 2 raise from TTD 339 to TTD 341 a week moves a worker from Class I to Class II and lifts the weekly contribution from TTD 43.80 to TTD 63.90, ten times the raise.
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The health surcharge threshold is monthly, not weekly. TTD 469.99 a month, or TTD 109 a week, decides TTD 8.25 against TTD 4.80. Staff aged 60 and over are exempt.
How it got here
Every change, and what is still to come.
Changes only, not every year. The change date tells you how far back a missed update runs, and why stale pages still exist.
Maximum insurable earnings TTD 12,000 to TTD 13,600 a month. The 2016 table is still live on nibtt.net.
Per hour, from 1 January 2024. No later increase on the Ministry of Labour page.
New earnings class table from 5 January 2026. Employer 10.8%, employee 5.4%.
From 4 January 2027 under Legal Notice No. 487 of 2025.
Phased to 2036, per budget reporting. No NIBTT or gazette page yet.
Correction
If a past run used the wrong numbers.
- Find the change date on the history above. The 2026 table applies to every contribution week from 5 January 2026.
- Rerun each affected week by earnings class, both shares, and re-total the monthly return.
- Remit the shortfall now. From the 16th of the month after, NIBTT charges a 25% penalty on the sum due. Unpaid by the 15th of the second month, 15% interest applies on the total. Arrears five years old carry a 100% penalty.
- Correct PAYE and health surcharge on the same monthly return to the Board of Inland Revenue, and reflect it in the TD4.
Workzoom Payroll · Trinidad and Tobago
Runs Trinidad NIS and Health Surcharge in one engine.
Workzoom Payroll for Trinidad and Tobago is capable of handling NIS and Health Surcharge in one engine, mapped to NIBTT weekly earnings classes, with Health Surcharge tiered between TTD 4.80 and TTD 8.25 per week by each employee's earnings. The C110 to NIBTT and the PAYE monthly schedule to BIR both come from the same engine. Contact us about Trinidad and Tobago payroll and your timelines.
- NIS at 10.8% / 5.4% mapped to current NIBTT weekly earnings classes
- Health Surcharge tiered at TTD 4.80 or TTD 8.25 per week, capable of handling
- C110 monthly contribution schedule designed to generate directly from payroll for NIBTT
- PAYE monthly schedule designed to generate for BIR with Health Surcharge included
- TD4 annual return reconciled across twelve months of matching schedules
NIS + Health Surcharge in Trinidad and Tobago
What Trinidadian employers ask Workzoom about NIS + Health Surcharge, filings, and payroll integration.
Keep going
More on Trinidad and Tobago payroll and compliance.
NIS + Health Surcharge is one line among every Trinidadian statutory requirement a payroll has to carry.
Run Trinidad and Tobago payroll properly.
NIS + Health Surcharge is one line in a payroll engine that handles every Trinidadian statutory deduction, every filing, and every reconciliation automatically.