Barbados · Compliance deep-dive

Barbados NIS and PAYE compliance, explained by Workzoom.

Workzoom calculates Barbados NIS at 12.75% employer and 11.10% employee against the BBD 5,360 monthly ceiling, and PAYE at 11.5% up to BBD 75,000 (27.5% above) against the BBD 25,000 personal allowance. NIS schedule, F5, and F4 file monthly to the NIS Office and Barbados Revenue Authority.

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Last updated: 2026-04-27 Regulator: Barbados Revenue Authority (BRA)

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01Current rates

Barbados NIS + PAYE rates and ceilings.

Published by Barbados Revenue Authority (BRA) and National Insurance Office (NIS). Workzoom applies these rates automatically on every Barbadian payroll run.

Deduction Employer Employee Ceiling / Floor Effective
NIS
National Insurance Scheme contributions
Social insurance 		12.75% 11.10% Ceiling: BBD 5,360 per month Insurable earnings cap (BBD 1,238 per week). NIS is not contributed on pay above the monthly ceiling. Floor: None April 1, 2025
PAYE
Pay As You Earn income tax
Income tax 		Not applicable 11.5% / 27.5% Ceiling: None 11.5% up to BBD 75,000 of taxable income; 27.5% above BBD 75,000. Floor: BBD 25,000 per year January 1, 2026

Source of record: Barbados Revenue Authority (BRA), with sub-component routed via National Insurance Office (NIS).

02Filing calendar

When Barbados NIS + PAYE returns are due.

Workzoom generates each filing directly from the live payroll register. The form code, the regulator, and the deadline come pre-wired in every Barbadian pay group.

NIS schedule
Monthly NIS contribution schedule
Due by the 15th of the following month

Employers file the NIS contribution schedule with the National Insurance Office each month, covering the employer 12.75% and employee 11.10% portions per insured employee. Workzoom generates the schedule directly from payroll, capped at the BBD 5,360 monthly ceiling per employee.

F5
Monthly PAYE return
Due by the 15th of the following month

The F5 is the monthly PAYE return filed to the Barbados Revenue Authority. Workzoom builds the F5 from the live payroll register, covering tax withheld at 11.5% on income up to BBD 75,000 and 27.5% above, against the BBD 25,000 personal allowance.

F4
Annual PAYE summary
Due February 28 each year

The F4 reconciles twelve months of F5 filings per employee. Workzoom produces the F4 from the same engine that filed every F5, so personal allowances, tax-bracket movement, and total tax remitted match the payroll register at year-end.

03Non-compliance

What happens if Barbados NIS + PAYE is missed.

Late or missing filings trigger surcharges, interest, and audit exposure. Persistent non-compliance escalates to liability for both employer and employee portions.

  • BBD 50 per overdue NIS schedule. Late NIS schedules trigger a BBD 50 penalty per schedule plus a 10% surcharge and interest on unpaid contributions. Workzoom prevents missed schedules by generating each one from the live payroll register.
  • BBD 500 plus 5% of tax due on a late F5. Late PAYE F5 returns trigger a BBD 500 fine plus 5% of the tax due under the BRA's penalty schedule. Workzoom prepares F5 returns for submission by the 15th by default.
  • 10% surcharge plus 1% per month interest on unpaid PAYE. PAYE amounts not remitted on time attract a 10% surcharge plus 1% per month interest, compounding the cost of every late F5.
  • Liability for the employee 11.10% NIS portion. If the employer fails to deduct the employee NIS from wages, the employer becomes liable for both the 12.75% employer and 11.10% employee portions. Retroactive recovery from the employee is restricted by statute.

04Workzoom Payroll · Barbados

Run Barbadian NIS and PAYE without spreadsheets.

Workzoom calculates NIS and PAYE inside every Barbadian pay run. Current NIS rates and the BBD 5,360 monthly ceiling apply automatically. The 11.5% and 27.5% PAYE brackets and the BBD 25,000 personal allowance run by default. The NIS schedule to the NIS Office and the F5 to the BRA both come from the same engine.

  • NIS at 12.75% / 11.10% applied to the BBD 5,360 monthly ceiling automatically
  • PAYE 11.5% / 27.5% applied against the BBD 25,000 personal allowance
  • Monthly NIS schedule generated directly from payroll for the NIS Office
  • F5 monthly PAYE return generated for the Barbados Revenue Authority
  • F4 annual PAYE summary reconciled across twelve months of matching F5 data

NIS + PAYE in Barbados

What Barbadian employers ask Workzoom about NIS + PAYE, filings, and payroll integration.

Workzoom applies NIS at 12.75% employer and 11.10% employee against insurable earnings up to BBD 5,360 per month. The 12.75% / 11.10% split is the highest combined NIS rate in the English-speaking Caribbean, in effect from April 1, 2025 under the most recent NIS reform.
Workzoom applies the BBD 25,000 basic personal allowance on every Barbadian pay run. Below BBD 25,000 of annual income, no PAYE is withheld. Above the allowance, PAYE is calculated at 11.5% on taxable income up to BBD 75,000 and 27.5% above BBD 75,000.
Workzoom generates both filings monthly. The F5 PAYE return is due to the Barbados Revenue Authority by the 15th of the following month, and the NIS contribution schedule is due to the National Insurance Office by the same date. A March pay period is filed by April 15.
Workzoom caps NIS at BBD 5,360 per month of insurable earnings (BBD 1,238 per week), equivalent to BBD 64,320 per year. NIS is not contributed on pay above the ceiling. The ceiling moved to BBD 5,360 per month effective January 1, 2026.
Workzoom generates the F5 monthly with one pay period of PAYE per employee, ready to submit. The F4 is the annual summary that reconciles twelve F5 filings per employee for the year. Both come from the same Workzoom engine, so the F4 always equals the sum of the F5s.
Workzoom treats bonuses, commissions, and overtime as insurable earnings for NIS up to the BBD 5,360 monthly ceiling. Treating them as non-insurable creates a gap on year-end NIS reconciliation. The ceiling still caps total NIS on high-earning months.
Workzoom records each new Barbadian employee's NIS number against their employee record on hire. The NIS Office issues the number on a one-time registration. New hires without an NIS number are flagged on the next NIS schedule, and Workzoom holds the contribution in escrow until the number is issued.
Workzoom updates PAYE tables when the Barbados Revenue Authority publishes a change. Employees move to the new rate from the effective date forward. Year-to-date balances retain the previous rate where it applied, and the F4 reconciles correctly across the rate change.

05Keep going

More on Barbados payroll and compliance.

NIS + PAYE is one line in a payroll built to handle every other Barbadian statutory requirement.

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Run Barbados payroll properly.

NIS + PAYE is one line in a payroll engine that handles every Barbadian statutory deduction, every filing, and every reconciliation automatically.

Book a Walkthrough Barbados overview