An employee is a person who performs services under a contract of service or apprenticeship with an employer.
All Employees aged 16 to 60 are required to register with the NIS and pay contributions. To register an employee must submit his or her birth certificate and all other relevant supporting documents where necessary (affidavit, deed poll, proof of citizenship, etc.). All employees should present their NIS card’s to their employers upon commencement of employment.
Employee contributions total 4% of gross earnings. The maximum amount on which contributions are payable is $4,250.00 per month, $990.00 per week. The Maximum 4% deductions for any given period is $170.00. Employers are required to pay 1% of gross earnings for employees under the age of 16 and over the age of 60.
The following are taken into consideration for the purpose or determining the earnings of an employee