Bb Payroll Social

---
name: bb-payroll-social
description: "Source-cited draft: payroll & social contributions for Barbados (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/bb-payroll-social"
  jurisdiction: "BB"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Barbados Payroll & Social Contributions

## National Insurance and PAYE

- **Employer PAYE and NIS withholding overview** — Employers withhold income tax under PAYE and deduct National Insurance Scheme (NIS) contributions from employees, remitting both to the BRA/NIS. Contribution rates rose from 1 April 2025.
- **NIS employee contribution rate** — 11% of insurable earnings %  _(National Insurance and Social Security Act, Cap. 47 — https://www.nis.gov.bb/contribution-rates/)_
- **NIS employer contribution rate** — 12.75% of insurable earnings %  _(National Insurance and Social Security Act, Cap. 47 — https://www.nis.gov.bb/contribution-rates/)_
- **Maximum insurable earnings (monthly)** — 5,280 BBD per month  _(National Insurance and Social Security Act, Cap. 47 — https://www.nis.gov.bb/nis-insurable-earnings/)_
- **Maximum insurable earnings (weekly)** — 1,219 BBD per week  _(National Insurance and Social Security Act, Cap. 47 — https://www.nis.gov.bb/nis-insurable-earnings/)_
- **Resilience and Regeneration Fund (employee)** — 0.25% of gross earnings (increased from 0.1% effective 1 April 2025) %  _(National Insurance and Social Security Act, Cap. 47 — https://taxsummaries.pwc.com/barbados/individual/other-taxes)_
- **Resilience and Regeneration Fund (employer / self-employed)** — 0.25% of gross earnings %  _(National Insurance and Social Security Act, Cap. 47 — https://taxsummaries.pwc.com/barbados/individual/other-taxes)_
- **PAYE income tax withholding** — Employers withhold income tax from salaries under the PAYE system at the personal income tax rates (12.5% / 28.5% after allowances)  _(Income Tax Act, Cap. 73 — https://taxsummaries.pwc.com/barbados/individual/tax-administration)_
- **PAYE remittance deadline** — On or before the 15th of the month following the month of deduction  _(Income Tax Act, Cap. 73 — https://bra.gov.bb/Popular-Topics/Companies/Filing-and-Payment)_
- **NIS remittance deadline** — Contributions due by the 15th of the month following the contribution month ((confirm exact NIS due date))  _(National Insurance and Social Security Act, Cap. 47 — https://www.nis.gov.bb/contribution-rates/)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bb-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bb-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.