National insurance

Table of Contents

Employees

Government employees

Applies to persons of working age who are employed by the government.

The following contributions are payable on the entire gross salary:

Category	Rate
Resilience and Regeneration Fund	0.25%
Total	0.25%

The following contributions are payable on the gross salary up to the insurable earnings ceiling:

Category	Permanent	Temporary
National Insurance	6.20%	6.75%
Non-Contributory	2.00%	2.00%
Unemployment	—	0.75%
Training Levy	0.50%	0.50%
Health Service Contribution	1.00%	1.00%
Total	9.70%	11.0%

Non-government employees

Applies to persons of working age who are employed at a private sector company, a state-owned enterprise or statutory corporation.

The following contributions are payable on the entire gross salary:

Category	Rate
Resilience and Regeneration Fund	0.25%
Total	0.25%

The following contributions are payable on the gross salary up to the insurable earnings ceiling:

Category	Rate
National Insurance	6.75%
Non-Contributory	2.00%
Unemployment	0.75%
Training Levy	0.50%
Health Service Contribution	1.00%
Total	11.0%

Over pensionable age employees

Applies to employees of pensionable age or higher.

The following contributions are payable on the entire gross salary:

Category	Rate
Resilience and Regeneration Fund	0.25%
Total	0.25%

The following contributions are payable on the gross salary up to the insurable earnings ceiling:

Category	Rate
Training Levy	0.50%
Total	0.50%

Self-employed individuals

Applies to persons of working age who are self-employed.

The following contributions are payable on the entire gross salary:

Category	Rate
Resilience and Regeneration Fund	0.25%
Total	0.25%

In addition to the above contributions, self-employed persons must also contribute a minimum of BBD $1,200 a year, regardless of their income level. ^[1] Additional contributions can be paid during a contribution year, if desired. Any benefits derived from the National Insurance and Social Security Service are based on the contributions paid.

In any case where the contributions paid for a given contribution year by a self-employed individual exceeds the maximum that can be paid based on the insurable earnings ceiling, the excess contributions are credited to the following year.

Self-employed individuals are required to remit contributions to the National Insurance and Social Security Service by the 15th day of January of the following year. For example, contributions payable for 2024 must be paid by January 15th, 2025. Contributions can be paid before the deadline at any time during the year and in multiple instalments.

The National Insurance and Social Security Service categorises the contributions as follows:

Category	Rate
National Insurance	13.5%
Non-Contributory	2.00%
Training Levy	0.50%
Health Service Contribution	1.00%
Total	17.0%

Employers

Government employers

Applies to employers at a government ministry or department.

The following contributions are payable on the entire gross salary:

Category	Rate
Resilience and Regeneration Fund	0.25%
Total	0.25%

The following contributions are payable on the gross salary up to the insurable earnings ceiling:

Category	Working age	Pension age
National Insurance	6.20%	—
Non-Contributory	2.00%	—
Employment Injury	0.75%	0.75%
Training Levy	0.50%	0.50%
Health Service Contribution	1.50%	—
Total	10.95%	1.25%

Non-government employers

Applies to employers at private sector companies, state-owned enterprises and statutory corporations.

The following contributions are payable on the entire gross salary:

Category	Rate
Resilience and Regeneration Fund	0.25%
Total	0.25%

The following contributions are payable on the gross salary up to the insurable earnings ceiling:

Category	Working age	Pension age
National Insurance	6.75%	—
Non-Contributory	2.00%	—
Unemployment	0.75%	—
Employment Injury	0.75%	0.75%
Severance	0.50%	—
Training Levy	0.50%	0.50%
Health Service Contribution	1.50%	—
Total	12.75%	1.25%

Insurable earnings ceiling

With the exception of the Resilience and Regeneration Fund, the insurable earnings ceiling represents the maximum portion of a person's gross salary on which national insurance is payable. Any benefits derived from the National Insurance and Social Security Service are calculated as a percentage of the salary or income up to the insurable earnings ceiling.

For self-employed individuals, the income level is determined from the contributions paid. For example, if a self-employed person contributes BBD $1,200 a year, this would be treated for national insurance purposes as an annual income of approximately BBD $7,017.

	Weekly (BBD)	Monthly (BBD)
2025	$1,219	$5,280
2024	$1,201	$5,200
2023	$1,182	$5,120
2022	$1,126	$4,880
2021	$1,126	$4,880

Working for more than one employer

If a person is employed by more than one company and the combined salary exceeds the insurable earnings ceiling, the employee may request a refund from the National Insurance and Social Security Service of any contributions paid in excess thereof. However, refunds will not include contributions to the Resilience and Regeneration Fund because the insurable earnings ceiling does not apply to it.

Requests for refunds of excess contributions must be filed within one year after the end of the contribution year in which the excess contribution was paid.

Self-employed persons are not automatically entitled to a refund of excess contributions in connection with their self-employment, because such contributions are credited to the following year. Requests for refunds of excess contributions paid in connection with self-employment are reviewed on a case-by-case basis by the National Insurance and Social Security Service.

Benefits

Unemployment benefit

If a person is employed and loses their job, they may be eligible for unemployment benefit if—

• they were employed for at least 52 weeks (one year); and
• at least 7 weeks' contributions were paid or credited in the relevant quarter; and
• at least 20 weeks' contributions were paid or credited in the three consecutive quarters leading up to and including the relevant quarter.

The "relevant quarter" refers to the quarter being two quarters before the quarter in which unemployment commenced. For example, if a person becomes unemployed on December 31st, this would fall into the fourth quarter which starts in October and ends in December. Therefore, the relevant quarter would be the second quarter which starts in April and ends in June.

Government employees and self-employed individuals are not eligible for unemployment benefit. Only employees of private companies, state-owned enterprises and statutory corporations can apply. However, a person who undertakes work on a self-employed basis but is also employed may be eligible for unemployment benefit if they cease to be so employed. Any benefit awarded will be based on the contributions in connection with that employment and not in connection with any self-employment.

The daily rate of unemployment benefit is calculated at 60% of the person's average weekly salary up to the insurable earnings ceiling, divided by six. For example, if the average weekly salary is BBD $900, the daily benefit rate would be approximately BBD $90.

The first three days of a period of unemployment are treated as waiting days. Unemployment benefit is not payable for these days unless the period of unemployment lasts for two weeks or more. ^[2]

If an employee voluntarily resigns from their position, or is terminated by their employer for misconduct, they will be disqualified from unemployment benefit for up to six weeks from the date on which employment ceased. ^[3]

Persons who need to apply for unemployment benefit must do so within two weeks of termination whether or not a Termination Certificate has been provided by the employer. Failure to apply in time may result in a partial or complete loss of unemployment benefit.