NIS (National Insurance) in Trinidad and Tobago is 16.2% of your insurable earnings from 5 January 2026, up from 13.2%. Your employer pays two-thirds and you pay one-third. The rate is set to rise to 19.2% on 4 January 2027. Contributions stop growing once you earn TT$13,600 a month (TT$3,138 a week). And 70% of the NIS you pay is tax deductible.
What is NIS?
The National Insurance System is T&T's social security scheme, run by the National Insurance Board (NIBTT). Contributions fund benefits such as retirement pensions, invalidity, survivors', sickness and maternity benefits, and employment injury.
Employers and employees both contribute. Your employer deducts your share from your pay and sends it to the NIB with its own share.
How Much You Pay
NIS isn't a flat percentage of your exact salary. Your pay falls into one of 16 earnings classes, and each class has a fixed weekly contribution. The employer always pays twice what the employee pays.
Here are selected classes. Weekly figures are in TT dollars.
| Class | Monthly earnings | Employee (2026) | Employer (2026) | Employee (from 4 Jan 2027) | Employer (from 4 Jan 2027) |
|---|---|---|---|---|---|
| I | 867 – 1,472.99 | 14.60 | 29.20 | 17.30 | 34.60 |
| V | 3,293 – 4,029.99 | 45.60 | 91.20 | 54.10 | 108.20 |
| X | 7,410 – 8,276.99 | 97.70 | 195.40 | 115.80 | 231.60 |
| XV | 12,653 – 13,599.99 | 163.60 | 327.20 | 193.90 | 387.80 |
| XVI | 13,600 and over | 169.50 | 339.00 | 200.80 | 401.60 |
Class XVI is the ceiling. Earn more than TT$13,600 a month and your NIS stays the same.
As a rough guide, the employee share is about 5.4% of earnings in 2026 and about 6.4% from 2027. The full tables for all 16 classes are on nibtt.net.
The 2026 and 2027 Increases
| From | Total rate | Top weekly contribution (total) |
|---|---|---|
| 5 September 2016 | 13.2% | – |
| 5 January 2026 | 16.2% | TT$508.50 |
| 4 January 2027 | 19.2% | TT$602.40 |
Both increases are written into the Finance Act, 2025, which added the new contribution tables to the National Insurance Act. EY's review of the 2027 Budget, read in October 2026, still lists the 2027 increase.
For a top-class earner, the employee share goes from TT$169.50 to TT$200.80 a week. That's about TT$1,630 more a year (52 weeks).
How NIS Lowers Your Income Tax
Under the Income Tax Act, you can deduct 70% of the NIS you pay as an employee.
- It shares one TT$60,000 cap with approved pension fund and deferred annuity contributions.
- Use the employee NIS figure on your TD4. See what the TD4 shows.
- Higher NIS in 2026 means a slightly bigger deduction on the return you file in 2027.
Example (2026, top class): TT$169.50 × 52 weeks = TT$8,814 in employee NIS. 70% of that is TT$6,169.80 off your chargeable income. At the 25% tax rate, that saves you about TT$1,542.
From 2027, the same earner pays TT$10,441.60 in NIS, and the deduction rises to TT$7,309.12.
Employers deduct 100% of the NIS they pay on behalf of their employees. If you employ a domestic worker, the NIS you pay for them is also 100% deductible on your personal return.
NIS pensions paid under the National Insurance Act are exempt from income tax.
More on how deductions work in how much income tax you'll pay and our PAYE deductions guide.
Self-Employed? Here's Where You Stand
- You don't pay NIS on your own business income. The NIB says the system does not yet cover the self-employed.
- Voluntary contributions aren't for you either. They're for people who have left insurable employment. You apply within 18 months of leaving, and must be aged 16 to 60. The NIB says this doesn't include the self-employed.
- If you employ anyone, you must register them with the NIB and pay contributions, including for temporary workers. Registering late can mean a TT$5,000 fine, and giving incomplete or wrong registration details a TT$500 fine.
- Contributions for your workers are due by the 15th of the following month. After that, the NIB charges a 25% penalty and 15% a year interest, and it can't waive the penalty under current law.
You still pay Health Surcharge and file a tax return. See Health Surcharge for the self-employed and our sole trader tax guide.
If Your Employer Isn't Paying Your NIS
If NIS is deducted from your pay but not sent to the NIB, your contribution record (and your future benefits) can suffer.
- Visit an NIB service centre and fill out a complaint form. The NIB keeps it confidential and investigates.
- An employer that fails to pay commits an offence. The 2027 Budget proposes raising the maximum fine on summary conviction from TT$4,000 to TT$8,000 from 1 January 2027, and letting the NIB waive penalties in some cases.
NIB customer care: (868) 625-4NIS (4647) or customercare@nibtt.net.
Claim Your NIS Deduction
If your employer's PAYE didn't account for all your deductions, filing a return is how you get the difference back. TaxDash reads the NIS from your TD4, applies the 70% rule and the TT$60,000 cap, and fills your return into e-Tax for you to review and submit. Want a quick number first? Try the free income tax calculator.
Sources: NIBTT: Earnings Classes and Contributions from 5 January 2026 · NIBTT: Contribution Rates · NIBTT: FAQs on Contributions · Finance Act, 2025 (Act No. 14 of 2025) · Income Tax Act, Chap. 75:01 (IRD consolidation) · IRD: Individual Income Tax Deductions and Allowances · Ministry of Finance: Budget Statement 2027 · EY: Focus on Trinidad & Tobago Budget 2027 · PwC Worldwide Tax Summaries: Other taxes. TaxDash is independent and not affiliated with the IRD or the NIB. This is general information, not tax advice.
Frequently asked questions
What is the NIS rate in Trinidad and Tobago in 2026?
16.2% of insurable earnings, from 5 January 2026, up from 13.2%. The employer pays two-thirds and the employee pays one-third, which works out to roughly 5.4% of your earnings, based on your weekly earnings class.
How much will NIS go up in 2027?
The Finance Act, 2025 sets a new rate of 19.2% from 4 January 2027. The top employee contribution rises from TT$169.50 to TT$200.80 a week, and the top employer contribution from TT$339.00 to TT$401.60 a week.
What is the maximum NIS contribution in Trinidad?
In 2026, TT$508.50 a week in total for anyone earning TT$3,138 a week (TT$13,600 a month) or more: TT$169.50 from the employee and TT$339.00 from the employer. From 4 January 2027 the maximum is TT$602.40 a week.
Is NIS tax deductible in Trinidad?
Yes. Under the Income Tax Act, 70% of the NIS you pay as an employee is deductible. It shares a TT$60,000 cap with approved pension fund and deferred annuity contributions. Employers deduct 100% of the NIS they pay for their employees.
Do self-employed people pay NIS in Trinidad and Tobago?
No. The NIB says the National Insurance System does not yet cover the self-employed, and voluntary contributions aren't open to them either. If you employ workers, though, you must register them and pay NIS on their behalf.
What happens if my employer doesn't pay my NIS?
Visit an NIB service centre and fill out a complaint form. Employers who pay late are charged a 25% penalty plus 15% a year interest, and failing to pay is an offence. The 2027 Budget proposes raising the maximum fine from TT$4,000 to TT$8,000 from 1 January 2027.