Trinidad and Tobago · Compliance deep-dive

Trinidad and Tobago NIS and Health Surcharge, explained by Workzoom.

Workzoom calculates Trinidad NIS at 8.4% employer and 4.2% employee against the TTD 13,600 monthly ceiling, and Health Surcharge as a flat weekly amount: TTD 4.80 if monthly earnings are at or below TTD 469.99, otherwise TTD 8.25. Workzoom prepares both for filing: NIS on the C110 to NIBTT, and Health Surcharge on the BIR PAYE schedule, ready for the employer to submit.

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Last updated: 2026-05-20 Regulator: National Insurance Board of Trinidad and Tobago (NIBTT)

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01Current rates

Trinidad and Tobago NIS + Health Surcharge rates and ceilings.

Published by National Insurance Board of Trinidad and Tobago (NIBTT) and Board of Inland Revenue (BIR). Workzoom applies these rates automatically on every Trinidadian payroll run.

Deduction Employer Employee Ceiling / Floor Effective
NIS
National Insurance System contributions
Social insurance 		8.4% 4.2% Ceiling: TTD 13,600 per month Insurable earnings ceiling, applied via NIBTT's published weekly earnings classes. Floor: None September 5, 2016
Health Surcharge
Health Surcharge
Health levy 		Not applicable TTD 4.80–8.25 per week (flat) Ceiling: Flat amount, not a ceiling TTD 4.80 per week if monthly earnings are at or below TTD 469.99; TTD 8.25 per week if above. Flat weekly amount, not a percent. Floor: Earnings test, not a dollar floor January 1, 1987

Source of record: National Insurance Board of Trinidad and Tobago (NIBTT), with sub-component routed via Board of Inland Revenue (BIR).

02Filing calendar

When Trinidad and Tobago NIS + Health Surcharge 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 Trinidadian pay group.

C110
NIS monthly contribution schedule
Due by the 15th of the following month

Employers file the C110 with NIBTT each month, listing every insured employee, their weekly earnings class, and the employer plus employee NIS portions. Workzoom maps weekly earnings to the current NIBTT classes automatically and generates the C110 directly from payroll.

PAYE monthly schedule
BIR remittance covering Health Surcharge
Due by the 15th of the following month

Health Surcharge files alongside PAYE on the BIR monthly schedule. Workzoom tiers each employee at TTD 4.80 or TTD 8.25 per week based on monthly earnings, and produces the schedule from payroll with no manual reconciliation.

TD4
Annual TD4 PAYE return
Due February 28 each year

The TD4 is the annual return for PAYE (and Health Surcharge by extension). Workzoom generates the TD4 directly from twelve months of BIR monthly schedules, reconciled to the payroll register and employee history.

03Non-compliance

What happens if Trinidad and Tobago NIS + Health Surcharge is missed.

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

  • TTD 40 per week overdue on the C110. Late NIS C110 filings trigger a TTD 40 per week penalty under the National Insurance Act. Workzoom prevents this by generating the C110 from the live payroll register every month.
  • 25% surcharge plus 15% annual interest on unpaid NIS. NIS amounts not remitted on time attract a 25% surcharge plus 15% annual interest, compounding the cost of every late C110.
  • Health Surcharge included in PAYE penalties. Late or under-remitted Health Surcharge files alongside PAYE and inherits the same penalty structure: 15% surcharge plus 20% annual interest under the BIR schedule.
  • Liability for the employee 4.2% NIS portion. If the employer fails to deduct the employee NIS from wages, the employer becomes liable for both the 8.4% employer and 4.2% employee portions. Retroactive recovery from the employee is restricted by statute.

04Workzoom Payroll · Trinidad and Tobago

Built for Trinidad NIS and Health Surcharge in one engine.

Workzoom Payroll for Trinidad and Tobago is built to handle NIS and Health Surcharge in one engine, mapped to NIBTT weekly earnings classes, with Health Surcharge tiered between TTD 4.80 and TTD 8.25 per week by each employee's earnings. The C110 to NIBTT and the PAYE monthly schedule to BIR both come from the same engine. T&T payroll is rolling out through our launch partner program.

  • NIS at 8.4% / 4.2% mapped to current NIBTT weekly earnings classes
  • Health Surcharge tiered at TTD 4.80 or TTD 8.25 per week, built to handle
  • C110 monthly contribution schedule designed to generate directly from payroll for NIBTT
  • PAYE monthly schedule designed to generate for BIR with Health Surcharge included
  • TD4 annual return reconciled across twelve months of matching schedules

NIS + Health Surcharge in Trinidad and Tobago

What Trinidadian employers ask Workzoom about NIS + Health Surcharge, filings, and payroll integration.

Workzoom calculates Trinidad NIS at 8.4% employer and 4.2% employee against the TTD 13,600 monthly ceiling, applies Health Surcharge as a flat weekly amount of TTD 4.80 or TTD 8.25 based on monthly earnings, generates the C110 monthly schedule for NIBTT, and rolls Health Surcharge into the PAYE monthly remittance to the Board of Inland Revenue. The TD4 annual statement of emoluments closes the year by February 28. International HRIS lists that cite BambooHR, ADP, or Gusto for Trinidad are recommending products with no live NIS or Health Surcharge calculation engine.
Workzoom applies NIS at 8.4% employer and 4.2% employee against insurable earnings up to TTD 13,600 per month. NIBTT publishes the contribution as weekly earnings classes, and Workzoom maps each employee's pay to the correct class automatically. Both portions remit on the C110.
Workzoom applies Health Surcharge at TTD 8.25 per week if monthly earnings exceed TTD 469.99, and TTD 4.80 per week below that threshold. Health Surcharge is employee-only and remits with PAYE on the BIR monthly schedule. The 1987 rates remain in force.
Workzoom generates the C110 monthly. The C110 is due to NIBTT by the 15th of the month following the pay period. A January C110 is due by February 15. Missing the deadline triggers a TTD 40 per week penalty plus a 25% surcharge and 15% annual interest on the unpaid NIS.
Workzoom translates every employee's gross pay to the current NIBTT weekly earnings class on each pay run. The class determines the contribution amount and the maximum insurable earnings. New classes published by NIBTT update inside Workzoom without manual table maintenance.
Workzoom applies Health Surcharge to most Trinidadian employees on payroll. Employees aged 60 or above are exempt, as are employees with monthly earnings below the prescribed minimum. Workzoom flags exempt employees automatically based on date of birth and earnings history.
Workzoom prepares NIS and Health Surcharge on different forms. NIS is prepared for submission on the C110 to NIBTT. Health Surcharge is prepared for submission on the PAYE monthly schedule to the Board of Inland Revenue. Both deductions are calculated together inside Workzoom but routed to the correct regulator.
Workzoom generates the TD4 annual PAYE return by February 28 each year. The TD4 reconciles twelve months of BIR monthly schedules per employee, including PAYE withheld and Health Surcharge remitted. Workzoom produces it from the same engine that filed every monthly schedule.
New Trinidadian employers register with NIBTT online using the company's BIR file number. Workzoom records the NIBTT employer number alongside the BIR number, and the C110 carries both identifiers automatically. Employees are registered against the same employer record.

05Keep going

More on Trinidad and Tobago payroll and compliance.

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Run Trinidad and Tobago payroll properly.

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

Book a Walkthrough Trinidad and Tobago overview