Employers' Obligations

Under the National Insurance Act, Chapter 32:01 as amended, all employers, their employees and unpaid apprentices, except those exempted under section 29:01 and 29:02 of the Act, Article 3 of the CARICOM Reciprocal Agreement and Article III to VI of the Canada Reciprocal Agreement, must register with the NIBTT.

Employers are required by Law to pay contributions on behalf of all employees and unpaid apprentices and submit statements of contributions due and paid for all employed persons.

Employers have obligations under the act, some of which carry penalties and fines for non-compliance.  Your obligations are:

  • To register as an employer within 14 days of hiring your first employee;
  • Where the employee did not provide you with a National Insurance Number within 7 days of employment you are required to register such employee and unpaid apprentice within 14 days of hiring him or her;
  • To inform your employees within 21 days of hiring them whether or not you have registered them or not;

  • To prepare accurate pay records in the appropriate format;
  • To make appropriate National Insurance deductions from each of your employees earning at the time that payment of such earnings is made. 
  • Where the employee's portion of the contribution is not deducted at the time that the earnings are paid the employer is fully responsible for the combined contribution (employer and employee);
  • To remit the combined contribution to the NIBTT Service Centre on or before the last day of the month;
  • Ensure that the correct information relating to the contributions being paid and the employees to whom it relate are remitted to the NIBTT at the time that such contributions are being paid;
  • To complete the employer section on all forms relating to insured persons in your employ;
  • To provide insured persons, whose employment has been terminated, with a Termination Certificate that indicates the contributions paid to the NIBTT on their behalf.
  • To inform the NIBTT immediately if any of the following are changed:
  • The business address.
  • The name or nature of the business.
  • The owners or directors of the business.
  • To inform the NIBTT immediately of the intended date of closure of the business and return the National Insurance Certificate of Registration.


Employers who fail to register themselves as employers or their employees, including unpaid apprentices, domestic workers and/or casual agricultural workers within the specified time frames are liable on summary conviction to a fine of $5,000.00


Role of the Employer in the Employees' Benefits

The employer is required under National Insurance Benefit Regulations 34 and 38 to complete the relevant sections of the employee's benefit claim forms.

Forms must be returned immediately to ensure that your employees' claims can be processed promptly.