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.
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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.
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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.
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*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertAntigua & Barbuda
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| Employer Contributions | ||
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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 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%.
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.
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.
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.
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.
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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.
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Antigua and Barbuda payroll FAQs
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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