Antigua and Barbuda payroll guide

The Antigua SSS guide. Deadlines and automation.

Antigua and Barbuda SSS, explained for employers: the filing deadlines and how Workzoom automates the math. Then run the numbers in the SSS calculator.

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When SSS is due.

SS1

ABSSB monthly schedule

Due by the 14th of the following month

The SS1 lists each insured employee with their social security number, insurable earnings, and ABSSB contributions remitted, including the combined 16% private-sector, 15% public-sector, or 10% self-employed rate. Workzoom generates the SS1 directly from payroll with no manual data entry. The schedule supports ABSSB benefit eligibility checks for the old-age pension, invalidity pension, survivor's pension, sickness benefit, maternity benefit, maternity grant, and funeral grant.

MBS

Medical Benefits return

Due by the 15th of the following month

The Medical Benefits return reports employee and employer contributions on wages, with age and low-pay rules applied separately from Social Security. Standard contributions for employees over age 16 and below age 60 are 3.5% from each side; below the low-pay threshold the employer pays 7% and the employee pays nothing.

PAYE

IRD PAYE schedule

Due by the 15th of the following month

The Inland Revenue Department (IRD) monthly PAYE schedule carries PAYE income tax and the Education Levy (2.5% above XCD 541.67 monthly exemption, 5% above XCD 5,000). Workzoom generates the schedule per employee from the same payroll engine that produced the SS1 and MBS return, and pushes the remittance to the IRD's bank channel.

Workzoom Payroll · Antigua and Barbuda

Stop filing three returns by hand.

Workzoom runs every Antigua and Barbuda statutory deduction automatically. The Antigua and Barbuda Social Security Scheme (administered by the Antigua and Barbuda Social Security Board, ABSSB) applies at 9.5% employer and 6.5% employee, combined 16% for private sector, effective 1 January 2025, on insurable earnings to the XCD 6,500 monthly ceiling. The Medical Benefits Scheme (MBS) matches at 3.5% on full wages for employees over age 16 and below age 60, with separate low-pay rules. The Education Levy applies at 2.5% above the XCD 541.67 monthly exemption with a 5% upper rate above XCD 5,000. The SS1 schedule, the MBS return, and the Inland Revenue Department (IRD) PAYE schedule come from the same payroll engine, so all three filings match the payroll register by construction. ABSSB contributions earn entitlement to the old-age pension at age 65, the invalidity pension, the survivor's pension, the sickness benefit, the maternity benefit, the maternity grant, the funeral grant, and the employment injury benefit. The East Caribbean Dollar (XCD) is pegged to the US dollar at XCD 2.70 = USD 1.00.

ABSSB ceiling and separate Medical Benefits wage rules applied
Education Levy 2.5% / 5% tiers applied above the XCD 541.67 monthly exemption
SS1 schedule and MBS return generated directly from payroll
PAYE schedule with the Education Levy line ready for the IRD
Multi-jurisdiction Caribbean payroll consolidated in one database

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Antigua and Barbuda payroll automation in Workzoom, antigua sss calculator in Workzoom

Last updatedSep 6, 2026

Definitions

ABSSB: Antigua and Barbuda Social Security Board. Statutory contributory pension and benefits scheme funded jointly by employer and employee at 9.5% and 6.5% (private sector, combined 16%) on insurable earnings up to XCD 6,500 per month, effective 1 January 2025. Public sector combined rate is 15%; self-employed rate is 10%. Source: socialsecurity.gov.ag.

Medical Benefits Scheme: National health-coverage scheme funded by matched 3.5% employer and 3.5% employee contributions on the same insurable base as ABSSB for employees aged 16 to 59. Reduced rates apply 60-69; contributions cease at 70. Source: mbs.gov.ag.

Education Levy: Employee-only payroll levy administered by the Antigua & Barbuda Board of Education. 2.5% on monthly income from XCD 541.67 to XCD 5,000; 5% on income above XCD 5,000 per month. Remitted to the Inland Revenue Department with the monthly PAYE schedule. Source: abboardofeducation.com.

SS1: The ABSSB monthly contribution schedule listing each insured employee and the contributions remitted, due by the 14th of the following month.

IRD: Inland Revenue Department of Antigua and Barbuda. Collects PAYE income tax and the Education Levy through a single monthly schedule due by the 15th. Source: ird.gov.ag.

XCD: East Caribbean Dollar. The shared currency of the Eastern Caribbean Currency Union, pegged to the US dollar at XCD 2.70 = USD 1.00 since 1976.

Social Security Act: The Antigua and Barbuda Social Security Act (Cap 408 and subsequent amendments) is the statute that established the ABSSB and the contributory social-insurance scheme. The 2025 rate increase to 16% private-sector combined was promulgated by ministerial order under this Act. Source: laws.gov.ag.

Insurable earnings: Earnings subject to Social Security, capped at XCD 6,500 monthly, XCD 1,500 weekly or XCD 3,000 fortnightly. Medical Benefits uses full wages rather than this ceiling.

Old-age pension: ABSSB defined-benefit pension paid from age 65 to contributors who meet the 350-week minimum contribution requirement. Calculated on average insurable earnings over the contributor's best earnings years up to the XCD 6,500 monthly ceiling. Source: socialsecurity.gov.ag.

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Enter gross pay and frequency to estimate employer and employee SSS contributions. Check the calculation assumptions before using the result.

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