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Tax Types: National Insurance Scheme (NIS) Contributions
You may select each link below for an explanation of the tax, who is expected to pay it, when it is due, associated penalties and interest as well as additional information.
What is the NIS Contribution?
Who pays NIS Contribution?
Information on how to register or file
Due Date(s)
Penalties & Interest
Exemption & Relief
Explanation of NIS Contributions - Full List
What is the National Insurance Scheme (NIS)?
National Insurance is a contributory system of social security, which offers some financial protection to the worker and his family against loss of income arising from injury on the job, incapacity, retirement, and death of the insured.
Who pays NIS Contribution?
All persons who are gainfully occupied in insurable employment are required to be registered, providing that they are between the ages of 18 and 70 males and 18 and 65 females. These persons are categorized as employed persons, self-employed persons, voluntary contributors, both employers and employees. The present rate for NIS contribution is 2.5% for employees and 2.5% for employers, of the first $500,000 of the employee’s annual emolument.
Information on how to register and file
An employed or self-employed person should register by completing an insured Person’s Registration Form (R2). On completion the National Insurance office prepares a pink registration card (R5), which is given to the insured persons or the employer. The registration card (R5) has his name and National Insurance number. This card should be kept safely by the insured. NB both forms R1 and R2 are supplied free of cost by National Insurance offices island wide.
Due Date(s)
Follow this link to locate information on due dates for NIS Contribution.
Penalties & Interest
Follow this link to locate information on penalties and interest for NIS Contribution.
Exemption and Relief
Follow this link to locate information on exemption and relief for NIS Contribution.
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