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An employee is a person who performs services under a contract of service or apprenticeship with an employer.

All Employees are required to register with the NIS and pay contributions. To register an employee must submit his or her certified birth certificate, a valid picture ID and all other relevant supporting documents where necessary (marriage certificate, deed poll, proof of citizenship, etc.). All employees should present their NIS card to their employer upon commencement of employment.

Employee contributions total 5% of gross earnings. The maximum amount on which contributions are payable is $5,000.00 per month, $1,160.00 per week.  The Maximum 5% deductions for any given period is $250.00. 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

  • Overtime wages/payments
  • Cost of living bonus
  • Additional Payments in respect of dependants
  • Supplements for long service in industry efficiency
  • Commission on sales or similar payments
  • Gratuities paid by employer
  • Payment for night or shift work
  • Service charges
  • Any of an employee’s liabilities paid on behalf by the employer
  • Holiday Pay
  • Danger or dirt money or similar payments