Payroll Services in Trinidad and Tobago
Fully managed payroll in Trinidad and Tobago: PAYE, the health surcharge and National Insurance at the new 2026 rates, with a named specialist a phone call away.
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How to pay employees in Trinidad and Tobago
Paying employees in Port of Spain and across Trinidad and Tobago means withholding PAYE and the health surcharge for the Board of Inland Revenue and paying National Insurance by earnings class. National Insurance rose from 13.2% to 16.2% on 5 January 2026 and is set to rise to 19.2% on 4 January 2027.
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Calculate Your Employee Costs in Trinidad and Tobago
Enter a gross annual salary to see the employer’s National Insurance cost in Trinidad and Tobago for 2026: about 10.8% of insurable earnings, up to TTD 339.00 a week.
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*Indicative figures only and not definitive legal advice. Local regulations change frequently. Consult an expertTrinidad & Tobago
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Employer Costs in Trinidad and Tobago Explained
The main statutory payroll cost for employers in Trinidad and Tobago is their share of National Insurance: about 10.8% of insurable earnings in 2026, capped at TTD 339.00 a week, or TTD 17,628 over 52 weeks. PAYE and the health surcharge are paid by the employee. Here’s the breakdown.
National Insurance is paid by earnings class rather than as a straight percentage: there are 16 classes, and the contribution for each is set on the class’s assumed average weekly earnings. The table in force since 5 January 2026 is based on a rate of 16.2%, split two thirds to the employer and one third to the employee. The top class applies from TTD 3,138 a week or TTD 13,600 a month, with weekly contributions of TTD 339.00 from the employer and TTD 169.50 from the employee.
The 2026 Budget set a second increase of three points from 4 January 2027, taking the rate to 19.2% and the top weekly contributions to TTD 401.60 and TTD 200.80. The Budget also starts raising the age for a full National Insurance pension from 60 to 65, one year every two years from January 2028.
Employers deduct the employee’s share from pay and pay both shares to the National Insurance Board by the 15th of the month following the month the contributions are for.
From the 16th, a penalty of 25% of the amount due applies, with interest of 15% a year on the outstanding sum, and the Board has no power to waive the penalty.
PAYE is withheld each time salary is paid, using the allowances the employee claims on the TD1 form: the personal allowance of TTD 90,000 a year and 70% of their National Insurance contributions, among others. Chargeable income is taxed at 25% up to TTD 1 million and 30% above. The health surcharge is TTD 8.25 a week for employees earning more than TTD 469.99 a month and TTD 4.80 a week below that, and does not apply to employees under 16 or aged 60 and over.
PAYE and the health surcharge are paid with the monthly return by the 15th of the following month. Late payment carries a penalty of 25% of the amount or TTD 40, whichever is greater, plus interest of 20% a year. Employers issue TD4 certificates to employees by the last day of February.
For an employee on TTD 20,000 a month, earnings are above the top National Insurance class. Over 52 weeks in 2026 the employer pays TTD 17,628, for an annual cost of TTD 257,628, 7.3% on top of pay.
The employee pays TTD 8,814 in National Insurance, TTD 429 in health surcharge and about TTD 35,957.55 in PAYE, and takes home about TTD 194,799 a year, or TTD 16,233 a month. From January 2027 the employer’s National Insurance on the same salary rises to TTD 20,883.20 a year.
The national minimum wage is TTD 20.50 an hour, TTD 164 for an eight-hour day and TTD 820 a week, under the Minimum Wages (Amendment) Order, 2023, in force since 1 January 2024.
Severance on retrenchment is set by the Retrenchment and Severance Benefits Act according to years of service. A 2026 bill to revise the severance rates, strengthen consultation and notice, and rename retrenchment as redundancy has passed the Senate and is before the House of Representatives, and a separate bill to amend the Maternity Protection Act was introduced in May 2026.
Trinidad and Tobago payroll rates, 2026
| Item | Employer | Employee | Applies to |
|---|---|---|---|
| National Insurance | About 10.8% | About 5.4% | 16.2% of insurable earnings, by earnings class |
| Maximum weekly National Insurance | TTD 339.00 | TTD 169.50 | From TTD 3,138 a week or TTD 13,600 a month |
| National Insurance from 4 January 2027 | Up to TTD 401.60 | Up to TTD 200.80 | 19.2% rate, a week |
| PAYE | — | 25% / 30% | Chargeable income up to and above TTD 1 million |
| Personal allowance | — | TTD 90,000 | A year, plus 70% of National Insurance contributions |
| Health surcharge | — | TTD 8.25 a week | TTD 4.80 if monthly pay is TTD 469.99 or less |
| Payment deadline | By the 15th | — | Of the following month, for PAYE, health surcharge and NIS |
| Late National Insurance | 25% penalty | — | Plus interest of 15% a year |
| Minimum wage | TTD 20.50 | — | An hour, or TTD 820 a week |
National Insurance earnings classes and weekly contributions, 2026 (selected)
| Class | Monthly earnings | Employee | Employer | Total a week |
|---|---|---|---|---|
| I | TTD 867 to 1,472.99 | TTD 14.60 | TTD 29.20 | TTD 43.80 |
| IV | TTD 2,643 to 3,292.99 | TTD 37.00 | TTD 74.00 | TTD 111.00 |
| VIII | TTD 5,633 to 6,456.99 | TTD 75.30 | TTD 150.60 | TTD 225.90 |
| X | TTD 7,410 to 8,276.99 | TTD 97.70 | TTD 195.40 | TTD 293.10 |
| XIII | TTD 10,313 to 11,396.99 | TTD 135.30 | TTD 270.60 | TTD 405.90 |
| XVI | TTD 13,600 and over | TTD 169.50 | TTD 339.00 | TTD 508.50 |
Gross to net and employer cost in Trinidad and Tobago, annual
| Monthly salary | Employee NIS | PAYE | Net pay | Employer NIS | Total annual cost |
|---|---|---|---|---|---|
| TTD 8,000 | TTD 5,080.40 | TTD 610.93 | TTD 89,879.67 | TTD 10,160.80 | TTD 106,160.80 |
| TTD 13,600 | TTD 8,814.00 | TTD 16,757.55 | TTD 137,199.45 | TTD 17,628.00 | TTD 180,828.00 |
| TTD 20,000 | TTD 8,814.00 | TTD 35,957.55 | TTD 194,799.45 | TTD 17,628.00 | TTD 257,628.00 |
| TTD 40,000 | TTD 8,814.00 | TTD 95,957.55 | TTD 374,799.45 | TTD 17,628.00 | TTD 497,628.00 |
The gross-to-net table assumes a monthly-paid employee claiming only the personal allowance and 70% of National Insurance, 52 weeks of contributions in 2026 and the TTD 8.25 weekly health surcharge (TTD 429 a year), which is included in net pay. These are TopSource calculations from the verified rates.
Rates and thresholds shown were verified on 12 October 2026 against the National Insurance Board’s 2026 earnings classes and contribution rates, the National Insurance (Contribution) (Amendment) Regulations, 2025, the 2026 Budget Statement, the Board of Inland Revenue’s PAYE, health surcharge and TD1 guidance, and the Minimum Wages (Amendment) Order, 2023. This page is general information, not tax or legal advice.
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Why Choose TopSource for Global Payroll in Trinidad and Tobago
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 Trinidad and Tobago payroll in-house and file under your own Board of Inland Revenue and National Insurance registrations rather than a bureau’s, so the same team that pays your salaries answers your calls. You get a named account manager, one consolidated monthly invoice covering salaries, contributions and fees, and one live Portico view of Trinidad and Tobago beside every other country we run for you, across the Caribbean and beyond. 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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Trinidad and Tobago payroll FAQs
Employers pay two thirds of National Insurance, about 10.8% of insurable earnings, up to TTD 339.00 a week per employee. PAYE and the health surcharge are deducted from the employee’s pay, not paid by the employer.
The rate is 16.2% from 5 January 2026, up from 13.2%, paid by earnings class. At the top class, from TTD 13,600 a month, the weekly contribution is TTD 508.50: TTD 339.00 from the employer and TTD 169.50 from the employee.
Yes. From 4 January 2027 the rate rises to 19.2%, and the top weekly contributions to TTD 401.60 for the employer and TTD 200.80 for the employee.
Employers withhold income tax at 25% of chargeable income up to TTD 1 million a year and 30% above, after the allowances on the employee’s TD1 form: a personal allowance of TTD 90,000 and 70% of their National Insurance, among others.
It is a weekly deduction from employees’ pay: TTD 8.25 for those earning more than TTD 469.99 a month and TTD 4.80 for others. Employees under 16 or aged 60 and over do not pay it.
PAYE and the health surcharge are paid with the monthly return, and National Insurance to the National Insurance Board, by the 15th of the following month. Late National Insurance carries a 25% penalty and interest of 15% a year.
An employee on TTD 20,000 a month costs about TTD 257,628 a year with National Insurance, 7.3% on top of pay, rising to TTD 260,883 in 2027. Tell us the role and salary and we’ll send the full cost within one business day.
The national minimum wage is TTD 20.50 an hour: TTD 164 for an eight-hour day and TTD 820 a week. It has applied since 1 January 2024.
Register with the Board of Inland Revenue and the National Insurance Board, collect each employee’s TD1 form and BIR file number, and deduct PAYE, the health surcharge and National Insurance every pay period. Pay them over by the 15th of the next month, give payslips and issue TD4 certificates by the end of February.
Running payroll in Trinidad and Tobago means a registered company with Board of Inland Revenue and National Insurance employer registrations. TopSource can run payroll for your local entity or employ your team through our Employer of Record service.
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