--- title: "Antigua & Barbuda" id: "11799" type: "global-payroll" slug: "antigua-barbuda" published_at: "2025-08-05T05:10:19+00:00" modified_at: "2026-10-08T16:54:06+00:00" url: "https://topsourceworldwide.com/global-payroll/antigua-barbuda/" markdown_url: "https://topsourceworldwide.com/global-payroll/antigua-barbuda.md" taxonomy_continent: - "North America" --- # Payroll Services in Antigua and Barbuda Fully managed Antigua and Barbuda payroll: social security, Medical Benefits and Education Levy deductions calculated on every payslip and paid by the 14th, with a named specialist a phone call away. [Get in touch](https://topsourceworldwide.com/contact-us/) TopSource rated 5/5 by our customers - - - - - [Read reviews](#testimonials) ## What payroll in Antigua and Barbuda actually involves Payroll in Antigua and Barbuda runs on three deductions, not income tax: social security, the Medical Benefits Scheme and the Education Levy. Employers pay 12.5% on pay up to XCD 6,500 a month, and everything is due by the 14th. ### Social security and Medical Benefits Social security takes 9% from the employer and 7% from the employee on pay up to XCD 6,500 a month. The Medical Benefits Scheme takes 3.5% from each on all pay, with no ceiling. ### No income tax to withhold Antigua and Barbuda has charged no personal income tax since April 2016. Employees do pay the Education Levy: 2.5% of monthly pay above XCD 541.67 and 5% of pay above XCD 5,000. ### Minimum wage of XCD 11.50 Since 1 April 2026 the minimum basic wage is XCD 11.50 an hour, up from XCD 9.00, with further rises planned to reach XCD 13. Employers must post the rate in the workplace. ### Due by the 14th Social security and Medical Benefits contributions and the Education Levy are all paid by the 14th of the following month. Levy paid late attracts a penalty of 6% a month. ### Work permits before day one Foreign employees need a work permit unless they are citizens of an OECS Economic Union member state. Since March 2025, CARICOM and Dominican Republic nationals pay no permit fee, only the application fee. ## Our Partners Globally ## Calculate Your Employee Costs in Antigua and Barbuda Enter a gross annual salary to see the employer’s statutory cost in Antigua and Barbuda for 2026: 9% social security on pay up to XCD 6,500 a month and 3.5% to the Medical Benefits Scheme on all pay. ##### Employment Cost Calculator *Indicative figures only and not definitive legal advice. Local regulations change frequently. [Consult an expert](/contact-us/) ##### Antigua & Barbuda Annually Monthly | | British Pound | Antigua & Barbuda | | --- | --- | --- | | Base Salary (per month) | | | | Employer Contributions | | | | Total Cost (Annual) | | | | Total Cost (Monthly) | | | Employer of Record services in [Learn more](#) Payroll Outsourcing in [Learn more](#) ## Know your Antigua and Barbuda hiring costs before you commit Tell us the role and the salary. We’ll send back the full employer cost and the employee’s net pay after social security, Medical Benefits and the Education Levy within one business day. [Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/) > “Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.” Director of Research Operations, > “Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.” Chief Human Resources Officer, > “TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.” Senior Manager, Human Resources , ## Employer Costs in Antigua and Barbuda Explained An employee in Antigua and Barbuda costs 12.5% on top of gross pay up to XCD 6,500 a month, and less above it, because social security stops at the ceiling while Medical Benefits does not. There is no income tax to deduct. Here’s the breakdown. #### Social security and Medical Benefits Social security for private-sector employees is 16% of insurable earnings, 9% from the employer and 7% from the employee, on pay up to XCD 6,500 a month or XCD 1,500 a week. The rate reached its legislated maximum on 1 January 2025, when the pensionable age also moved to 65, and nothing is due for employees under 16 or over pensionable age. Earnings include overtime, vacation pay, bonuses, commissions and service charge. The Medical Benefits Scheme takes 3.5% from the employer and 3.5% from the employee on all wages, with no ceiling, for employees aged 16 to 59. From 60 to 69 the employee pays 2.5% and the employer nothing, and on wages under XCD 400 a month the employer pays the full 7%. #### No income tax, but an Education Levy Antigua and Barbuda abolished personal income tax with effect from April 2016, so payroll withholds no income tax. Employees still pay the Education Levy under the Board of Education Act: the first XCD 6,500 of annual pay, XCD 541.67 a month, is exempt, and the rest is charged at 2.5% up to XCD 60,000 a year and 5% above it. The employer deducts the levy each pay period and pays it by the 14th of the following month, and levy in arrears attracts a penalty of 6% a month. By 30 January each year, employers also file a list of every employee’s annual pay. #### Minimum wage, hours and overtime The minimum basic wage is XCD 11.50 an hour from 1 April 2026, under Statutory Instrument No. 30 of 2026, up from XCD 9.00, and Cabinet has accepted a phased rise to XCD 13 over three years. For a 40-hour week that is XCD 460, and the rate must be posted in the workplace. The Labour Code sets a standard working day of eight hours and a standard week of up to 48. Hours beyond eight in a day or 48 in a week are paid at time and a half, and work on a public holiday earns 150% of the hourly rate on top of the day’s pay. Employees get at least 24 consecutive hours of rest in every seven days, and wages are paid at least monthly. #### What an Antigua and Barbuda employee actually costs For an employee earning XCD 8,000 gross a month, the employer pays XCD 585 of social security, on the XCD 6,500 ceiling, and XCD 280 to the Medical Benefits Scheme: XCD 865, a monthly cost of XCD 8,865, or 10.8% on top of salary. Up to XCD 6,500 a month the employer cost is a flat 12.5%. The employee pays XCD 455 of social security, XCD 280 to Medical Benefits and XCD 261.46 of Education Levy, and takes home XCD 7,003.54. Employers keep a record of each employee’s hiring date, which decides severance, and give every employee a statement of wages and deductions. #### Leave, notice and severance After probation, which can last up to three months, employees earn at least one day of paid vacation for each month worked and at least 12 paid sick days in any 12 months. Women with 12 months of unbroken service are entitled to at least 14 weeks of maternity leave, and the Social Security Board pays a maternity allowance of 60% of average insurable earnings for up to 13 weeks. Notice is at least the interval between paydays and need not exceed 30 days unless the contract says so; during probation it is 24 hours. Employees with more than a year of service whose job ends through redundancy or the sale of the business receive severance of at least one day’s pay for each month of employment. A fixed-term contract renewed twice and lasting a year or more in total makes the worker a full-time employee. ## Antigua and Barbuda payroll contributions, 2026 | Item | Employer | Employee | Applies to | | --- | --- | --- | --- | | Social security, private sector | 9% | 7% | Pay up to XCD 6,500 a month or XCD 1,500 a week | | Medical Benefits Scheme, ages 16 to 59 | 3.5% | 3.5% | All pay, no ceiling | | Medical Benefits Scheme, ages 60 to 69 | 0% | 2.5% | All pay, no ceiling | | Education Levy | — | 2.5% and 5% | Monthly pay above XCD 541.67, at 5% above XCD 5,000 | | Income tax | — | None | Personal income tax abolished from April 2016 | | Payment deadline | 14th of the next month | — | Social security, Medical Benefits and Education Levy | | Late Education Levy | 6% a month | — | Penalty on levy in arrears | ### Antigua and Barbuda minimum wage from 1 April 2026 | Basis | Amount | | --- | --- | | Hourly | XCD 11.50 | | Overtime hour at time and a half | XCD 17.25 | | Weekly, 40 hours | XCD 460.00 | | Monthly, 40 hours a week | XCD 1,993.33 | | Previous hourly rate, to 31 March 2026 | XCD 9.00 | ### Gross to net and employer cost in Antigua and Barbuda, 2026 | Monthly gross | Employee deductions | Net pay | Employer contributions | Total monthly cost | | --- | --- | --- | --- | --- | | XCD 4,000 | XCD 506.46 | XCD 3,493.54 | XCD 500.00 | XCD 4,500.00 | | XCD 8,000 | XCD 996.46 | XCD 7,003.54 | XCD 865.00 | XCD 8,865.00 | | XCD 12,000 | XCD 1,336.46 | XCD 10,663.54 | XCD 1,005.00 | XCD 13,005.00 | The gross-to-net table assumes a private-sector employee aged 16 to 59. Employee deductions are social security, Medical Benefits and the Education Levy, with no income tax. These are TopSource calculations from the verified rates. Rates, ceilings and amounts shown were verified on 8 October 2026 against the Social Security (Collection of Contributions) (Amendment) Regulations 2016 and the Social Security Board’s 2025 rate notice, the Medical Benefits Scheme rates and 2026 calendar, the Board of Education Act 1994 and the Board of Education’s levy guidance, the Labour Code (Cap. 27) as amended in 2019 and 2022, the Minimum Basic Wage Order 2026 and the work permit orders of 2014 and 2025. This page is general information, not tax or legal advice. [Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/) ## How our Antigua and Barbuda payroll service works 1. Map your setup We confirm your registrations with the Social Security Board, the Medical Benefits Scheme and the Inland Revenue Department, and the contract terms that set pay periods, notice and benefits. 2. Migrate or onboard New hires are registered for social security and Medical Benefits from their first pay, and foreign employees start only once their work permit is issued. Year-to-date pay, leave balances and hiring dates are carried across. 3. Run and review Each period you receive a payroll report for approval before anything is paid: gross to net per employee and every social security, Medical Benefits and Education Levy line, with variances explained. Nothing is paid until you approve it. 4. File and pay We pay salaries, issue payslips and remittance forms, and pay social security, Medical Benefits and the Education Levy by the 14th, so penalties never apply. The annual levy list is filed by 30 January. 5. Stay current The minimum wage is set to rise in phases toward XCD 13, and contribution rules change by statutory instrument. We apply each change as it takes effect and re-verify the figures on this page. ## Why Choose TopSource for Global Payroll in Antigua and Barbuda TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option. We don’t hide fees or sneak price increases. We run Antigua and Barbuda payroll in-house and file under your own Social Security and Medical Benefits registrations rather than a bureau’s, so the same team that remits your contributions answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, contributions and fees, and one live Portico view of Antigua and Barbuda beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified. [Global Payroll](https://topsourceworldwide.com/global-payroll/) [Get Started](https://topsourceworldwide.com/contact-us/) ## Other services Accelerating your growth in Antigua and Barbuda and beyond #### TopSource goes far beyond payroll, acting as your end-to-end partner in global workforce management. From Employer of Record (EOR) services and seamless entity setup to localized accountancy and fractional HR support, we cover every aspect of international employment. ### Global Employer of Record (EOR) services With our Global EOR services, you can hire talent in any country without establishing a legal entity. We handle employment contracts, payroll, benefits, and compliance on your behalf, enabling fast, risk-free global expansion. ### Actionable HR Advisory On demand access to our fractional and regional HR professionals who understand local laws, cultures, and best practices. Bespoke talent intelligence including salary, business and talent market benchmarking. ### Global entity management Our global entity management team helps you establish and maintain your corporate entities worldwide. We ensure full compliance with local laws and regulations, streamline administrative processes, and minimize risk — so you can focus on growing your business. ### Accounting We offer comprehensive accounting solutions tailored to meet your international needs. From bookkeeping and financial reporting to tax filings and audits, our services help you maintain transparency, accuracy, and compliance in every jurisdiction. ## Meet our experts for Antigua and Barbuda Whether you’re entering the market or scaling operations, our specialists provide the insight and guidance you need to succeed in one of the world’s most dynamic and regulated employment landscapes. With TopSource, you’re backed by real experts, every step of the way. [Our People](https://topsourceworldwide.com/our-people/) ## Beyond a payroll service **A globalization accelerator** A payroll platform for your employees is just the beginning. We are constantly evaluating your entire organisation to identify compliance issues and ways to accelerate your global growth. - [Payroll platform](#) - [Audit](#) - [Intelligence](#) - [Advisory](#) ##### Payroll platform ###### Global payroll simplified Your intuitive hub for paying global teams. Simple, powerful, and designed to scale with you — no complexity, just clarity. ##### Audit ###### Eliminate barriers to growth Avoid compliance issues across your global workforce and uncover opportunities to improve profitability. On a quarterly basis we’ll help you audit your global talent strategy to ensure it aligns with your business goals. ##### Intelligence ###### Build a data-driven talent strategy Grow confidently and profitably with access to the latest TopSource insights & data on hiring markets, salary benchmarking & benefits. ##### Advisory ###### Expert guidance that turns complexity into clarity. Whether you’re managing a global acquisition or entering a new market, you get clear guidance to navigate complex decisions, avoid delays, and accelerate your global expansion. ## Antigua and Barbuda payroll FAQs ### What are employer payroll contributions in Antigua and Barbuda in 2026? Employers pay 9% social security on pay up to XCD 6,500 a month and 3.5% to the Medical Benefits Scheme on all pay, for employees aged 16 to 59: 12.5% up to the ceiling. Employees pay 7% and 3.5%, plus the Education Levy. ### Is there income tax on salaries in Antigua and Barbuda? No. Personal income tax was abolished with effect from April 2016, so nothing is withheld for income tax. Employees do pay the Education Levy: 2.5% of monthly pay above XCD 541.67 and 5% of pay above XCD 5,000. ### What is the minimum wage in Antigua and Barbuda? XCD 11.50 an hour since 1 April 2026, up from XCD 9.00, under the Minimum Basic Wage Order 2026. Cabinet has accepted a phased increase to XCD 13 over three years, and employers must post the rate in the workplace. ### When are payroll contributions due in Antigua and Barbuda? Social security, Medical Benefits contributions and the Education Levy are all paid by the 14th of the following month, with the monthly remittance forms. Education Levy in arrears attracts a penalty of 6% a month. ### How much does it cost to employ someone in Antigua and Barbuda? An employee on XCD 8,000 a month costs XCD 8,865 in total, with XCD 865 of employer contributions, and up to XCD 6,500 a month the cost is a flat 12.5% on top of pay. Tell us the role and salary and we’ll send the full cost within one business day. ### What is the social security ceiling in Antigua and Barbuda? Contributions are charged on insurable earnings up to XCD 6,500 a month or XCD 1,500 a week. The private-sector rate has been 16% since 1 January 2025: 9% from the employer and 7% from the employee. ### What is the Education Levy in Antigua and Barbuda? A levy on employment income collected for the Board of Education. The first XCD 6,500 of annual income is exempt, and the rest is charged at 2.5% up to XCD 60,000 a year and 5% above that. Employers deduct it from pay and remit it monthly. ### How much severance pay is due in Antigua and Barbuda? Employees with more than a year of service whose employment ends through redundancy, or the sale of the business, receive at least one day’s pay at their latest basic wage for each month of employment, about 12 days a year. ### Do foreign employees need a work permit in Antigua and Barbuda? Yes, unless they are citizens of an OECS Economic Union member state. Since 10 March 2025, CARICOM and Dominican Republic nationals pay no work permit fee, only the XCD 100 application fee. ### Can a foreign company run payroll in Antigua and Barbuda without an entity? Employers register with the Social Security Board, the Medical Benefits Scheme and the Inland Revenue Department, which in practice requires a local company or branch. TopSource can run payroll for your Antigua and Barbuda entity or employ your team through our Employer of Record service. [Couldn’t find what you were looking for?](/contact-us/) ## Looking at other markets too? We help organizations employ and pay teams in 164 countries. 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krone](https://topsourceworldwide.com/global-payroll/norway/) [Oman Capital: Muscat Currency: Rial](https://topsourceworldwide.com/global-payroll/oman/) [Pakistan Capital: Islamabad Currency: Pakistani Rupee](https://topsourceworldwide.com/global-payroll/pakistan/) [Panama Capital: Panama City Currency: Balboa (PAB) and United States dollar (USD)](https://topsourceworldwide.com/global-payroll/panama/) [Papua New Guinea Capital: Port Moresby Currency: Papua New Guinean Kina](https://topsourceworldwide.com/global-payroll/papua-new-guinea/) [Paraguay Capital: Asunción Currency: Paraguayan guaraní](https://topsourceworldwide.com/global-payroll/paraguay/) [Peru Capital: Lima Currency: Peruvian sol](https://topsourceworldwide.com/global-payroll/peru/) [Philippines Capital: Manila Currency: Peso](https://topsourceworldwide.com/global-payroll/philippines/) [Portugal Capital: Lisbon Currency: Euro](https://topsourceworldwide.com/global-payroll/portugal/) [Puerto Rico Capital: San Juan Currency: United States dollar](https://topsourceworldwide.com/global-payroll/puerto-rico/) [Qatar Capital: Doha Currency: Riyal](https://topsourceworldwide.com/global-payroll/qatar/) [Romania Capital: Bucharest Currency: Romanian Leu](https://topsourceworldwide.com/global-payroll/romania/) [Rwanda Capital: Kigali Currency: Rwandan franc](https://topsourceworldwide.com/global-payroll/rwanda/) [Saint Kitts & Nevis Capital: Basseterre Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-kitts-nevis/) [Saint Lucia Capital: Castries Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-lucia/) [Saint Maarten Capital: Philipsburg Currency: Caribbean guilder (Cg)](https://topsourceworldwide.com/global-payroll/st-maarten/) [Saint Vincent & the Grenadines Capital: Kingstown Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-vincent-the-grenadines/) [Saipan Capital: Capitol Hill Currency: U.S. Dollar](https://topsourceworldwide.com/global-payroll/saipan/) [San Marino Capital: City of San Marino Currency: Euro](https://topsourceworldwide.com/global-payroll/san-marino/) [Saudi Arabia Capital: Riyadh Currency: Riyal](https://topsourceworldwide.com/global-payroll/saudi-arabia/) [Senegal Capital: Dakar Currency: West African CFA franc](https://topsourceworldwide.com/global-payroll/senegal/) [Serbia Capital: Belgrade Currency: Serbian dinar](https://topsourceworldwide.com/global-payroll/serbia/) [Seychelles Capital: Victoria Currency: Seychellois Rupee](https://topsourceworldwide.com/global-payroll/seychelles/) [Slovakia Capital: Bratislava Currency: Euro](https://topsourceworldwide.com/global-payroll/slovakia/) [Slovenia Capital: Ljubljana Currency: Euro](https://topsourceworldwide.com/global-payroll/slovenia/) [Solomon Island Capital: Honiara Currency: Solomon Islands Dollar](https://topsourceworldwide.com/global-payroll/solomon-island/) [South Korea Capital: Seoul Currency: Won](https://topsourceworldwide.com/global-payroll/south-korea/) [South Sudan Capital: Juba Currency: South Sudanese Pound](https://topsourceworldwide.com/global-payroll/south-sudan/) [Sri Lanka Capital: Colombo Currency: Sri Lankan Rupee](https://topsourceworldwide.com/global-payroll/sri-lanka/) [Sudan Capital: Khartoum Currency: Sudanese Pound](https://topsourceworldwide.com/global-payroll/sudan/) [Sweden Capital: Stockholm Currency: Swedish krona](https://topsourceworldwide.com/global-payroll/sweden/) [Taiwan Capital: Taipei Currency: Dollar](https://topsourceworldwide.com/global-payroll/taiwan/) [Thailand Capital: Bangkok Currency: Thai Baht](https://topsourceworldwide.com/global-payroll/thailand/) [Trinidad & Tobago Capital: Port of Spain Currency: Trinidad and Tobago dollar](https://topsourceworldwide.com/global-payroll/trinidad-tobago/) [Tunisia Capital: Tunis Currency: Tunisian Dinar](https://topsourceworldwide.com/global-payroll/tunisia/) [Uganda Capital: Kampala Currency: Ugandan Shilling](https://topsourceworldwide.com/global-payroll/uganda/) [US Virgin Island Capital: Charlotte Amalie Currency: Dollar](https://topsourceworldwide.com/global-payroll/us-virgin-island/) [Venezuela Capital: Caracas Currency: Venezuelan bolívar](https://topsourceworldwide.com/global-payroll/venezuela/) [Zambia Capital: Lusaka Currency: Zambian Kwacha](https://topsourceworldwide.com/global-payroll/zambia/) [Zimbabwe Capital: Harare Currency: Zimbabwe Gold (ZiG)](https://topsourceworldwide.com/global-payroll/zimbabwe/) Load more