---
name: ag-medical-benefits
description: "Prepare separate Medical Benefits Scheme calculations for ordinary employees, age categories and low earnings without importing social-security ceilings."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ag-medical-benefits"
  jurisdiction: "AG"
  tax_year: "2026"
  last_updated: "2026-10-23"
  authored_by: "Ryan Duguid"
  trust_label: "Accountant-authored"
  review_status: "pending_review"
---

# Antigua and Barbuda Medical Benefits Scheme contributions

**Source-cited draft; independent review pending.** Sources accessed 22 October 2026. This Guide covers the stated topic only, not comprehensive country coverage.

## Separate contribution schedule

The MBS publishes these categories:

| Category | Employee | Employer |
|---|---:|---:|
| Employed, over 16 and under 60 | 3.5% of wages | 3.5% of wages |
| Employed, 60 to under 70 | 2.5% | 0% |
| Employed, 70 or over | 0% | 0% |
| Employed, under EC$400 monthly or EC$100 weekly | 0% | 7% |

Self-employed rates are 5% from age 16 to under 60, 2.5% from 60 to under 70, and zero from 70. [MBS contribution-rate table](https://www.mbs.gov.ag/v2/contribution-rates/).

The published table does not resolve priority where the age and low-earnings categories overlap. It also says “over 16” for employees but “aged 16” for self-employment. **Exact age-16 employee treatment and overlapping categories remain unverified.** Do not encode an assumed answer. The table does not establish that the social-security earnings ceiling also applies to MBS.

## Bounded worked examples

Assume verified MBS wages, age 35 and no exemption:

- Monthly EC$4,000: employee **EC$140**, employer **EC$140**, total **EC$280**.
- Monthly EC$350: employee **EC$0**, employer **EC$24.50** under the published low-earnings category.
- Weekly EC$90: employee **EC$0**, employer **EC$6.30** under the weekly category.

For an employee aged 62 with monthly wages of EC$4,000, the published age category gives employee **EC$100**, employer **EC$0**. These examples avoid the unresolved category intersections. They are not a complete net-pay calculation.

## Working-paper preparation

Record date of birth, employment classification, pay frequency, actual wages, wage-component evidence and any exemption document. Keep separate columns for social security and MBS. Reconcile each scheme to its own return and payment; a combined payroll deduction total is not sufficient evidence that both agencies were paid.

MBS's Business Account Services page identifies **R3A** submissions and contribution-payment channels. Use the current agency form and retain payment allocation evidence. [MBS Business Account Services](https://www.mbs.gov.ag/v2/services/business-account-services/).

## Release gaps

The operative legislation for the rate table, wage definition, exceptions, contribution ceiling or absence of one, deadlines, penalties and birthday-period treatment remains to be reconciled. The undated agency table supports these limited category calculations, not a claim that every 2026 payroll condition has been checked. No deadline from social security has been copied to this scheme.

## Review output

Retain the calculation, source versions and factual classification. A qualified local reviewer must check current amendments and the actual case before anyone files, pays or relies on the result. No professional attestation is claimed.

> Contributed by Ryan Duguid.

<!-- openaccountants-cta-block -->

---

## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

- Use it in your AI: https://www.openaccountants.com/connect
- Meet the accountants: https://www.openaccountants.com/network

> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

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

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. 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 `ag-medical-benefits` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ag-medical-benefits. If neither is available, confirm every figure against the official source pages cited above before relying on it.