---
name: ag-social-security
description: "Calculate ordinary employee and employer social-security contributions using the statutory rate schedule, earnings ceiling and monthly remittance rule."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ag-social-security"
  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 social-security payroll

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

## Rate and ceiling

The 2016 amendment increases contributions to a statutory maximum from 2025: **public service 6% employee plus 9% employer; other employees 7% plus 9%**. The schedule caps contributory wages at **EC$1,500 weekly or EC$6,500 monthly**. It does not prescribe a further annual increase after reaching those maxima. [SI 60/2016, regulation 3 and Schedules 1–2, printed pp4–6](https://socialsecurity.gov.ag/wp-content/uploads/2021/03/no-60-of-2016-collection-of-contributions-amendment.pdf). The Board's [2025 announcement](https://socialsecurity.gov.ag/media-release-pension-contribution-rate-adjustments/) confirms the 15%/16% combined rates.

Apply the age rules before calculating. The amended schedule excludes those under 16 and those who have reached pensionable age, with a specific birthday-week rule in amended regulation 4(5). The Board states pensionable age became 65 in 2025. Do not use a simple birthday-month exemption for all pay frequencies. [SI 60/2016, reg3; Board announcement above].

## Establish the earnings base

Regulation 4(2) includes cash gross earnings such as overtime, commissions, housing allowances, bonuses, service charges and holiday pay. Its provisos allocate particular delayed or set-aside payments to the appropriate wage period. The public-service definition includes a statutory board. [SI 15/2013, regulation 4, printed pp5–6](https://socialsecurity.gov.ag/wp-content/uploads/2021/03/no-15-of-2013-collection-of-contributions-regulations.pdf).

Prepare a wage-component schedule before applying the cap. Do not cap basic salary and then silently omit a bonus, or treat every later payment as belonging to the current month. Document the pay frequency and attribution for each adjustment.

## Monthly examples

Assume an ordinary covered employee, all wages attributable to one monthly period, with no age transition:

| Classification and wages | Capped base | Employee | Employer | Total |
|---|---:|---:|---:|---:|
| Private, EC$4,000 | 4,000 | 280 | 360 | 640 |
| Private, EC$8,000 | 6,500 | 455 | 585 | 1,040 |
| Public, EC$8,000 | 6,500 | 390 | 585 | 975 |

These figures cover social security only. Medical Benefits Scheme contributions and other payroll obligations need their own bases and rules.

## Remittance and corrections

Regulation 9 requires the employee deductions, employer portion and monthly remittance form **no later than fourteen days after month-end**. Retain the official receipt and reconcile it to the payroll liability. Regulations 7 and 9 contain conditions for correcting under-deductions and overpayments; do not recover arbitrary historic amounts from the next salary. [SI 15/2013, regs7–9, printed pp7–8](https://socialsecurity.gov.ag/wp-content/uploads/2021/03/no-15-of-2013-collection-of-contributions-regulations.pdf).

**Remaining scope:** self-employment, multiple employers, irregular pay, expatriate coverage, reciprocal agreements, benefit entitlement, penalties and exceptional payment arrangements. The present source review has not completed those topics.

## 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.

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## 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-social-security` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ag-social-security. If neither is available, confirm every figure against the official source pages cited above before relying on it.