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An employer is a person or  corporate body with whom an employee has entered into a contract of service or apprenticeship expressed or implied whereby such a person or corporate body is liable to pay salary, wages or other remuneration for services performed by the employee.

All employers must register with the NIS and pay contributions on behalf of their employee/s. An employer must ensure that every employee is registered with the NIS within four days of commencing employment. The employer's contribution is 6% of the employee's insurable earnings (5% must be dectuded from the employee's salary). The maximum insurable earnings on which contributions are payable are: $5,000 per month / $1,160 per week.

Employers are required to pay 1% of insurable 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

Every Employer is required to submit the insurable earnings of their employees via e-mail to using NIS electronic remittance form. The remittance form must clearly show:

  • The name and registration number of the employer
  • The name and registration number of each employee
  • In the case of weekly paid employees the amount earned each week
  • The insurable earnings and total 11% contribution
  • The total contributions to be paid

The total 11% contribution payment must be remitted to the NIS at the end of each month. The National Insurance Laws allow for a grace period of 14 days from the end of the month within which contributions must be paid. Employers failing to do so will be charged a 10% surcharge and an additional 1% interest for every month or part of a month that the contribution payment remains outstanding.