---
name: gd-social-contributions
description: "Grenada National Insurance Scheme contribution reference for 2026. Covers ordinary employee and employer percentages, monthly and weekly insurable earnings ceilings, worked monthly calculations, remittance records and the distinct self-employed payment framework. Use for Grenada NIS, payroll contributions, employer insurance or self-employed NIS. It checks the 2026 rate against the published reform timetable and excludes outdated test-site examples. The scope assumes ordinary coverage has been established; retirement-age transitions, special contribution classes, benefits, irregular periods and multi-employment cases need further analysis. Official indexed text requires direct source rechecking before release."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/gd-social-contributions"
  jurisdiction: "GD"
  tax_year: "2026"
  last_updated: "2026-10-23"
  authored_by: "Ryan Duguid"
  trust_label: "Accountant-authored"
  review_status: "pending_review"
---

# Grenada NIS contributions: 2026

## Scope and evidence

Source-cited draft checked 22 October 2026. This Guide calculates ordinary contributions after insured status and earnings are established. NIS production-site guidance was retrieved through indexed official text; direct requests timed out. Direct source and legislative verification remain outstanding.

## Rates and earnings limits

The [NIS contributor guidance](https://nisgrenada.org/contributors/) gives an employee rate of 6.25%, employer rate of 7.25%, and limits of EC$5,200 monthly or EC$1,200 weekly. Its earnings list includes overtime, commissions, employer-paid gratuities, service charges and holiday pay. Do not calculate from basic salary alone if other insurable payments exist.

The [published reform timetable](https://nisgrenada.org/2023-adjustments/) confirms 13.5% combined contributions for 2026, following 13% in 2025. Its scheduled 2027 rate is 14%; that is not the rate for 2026 earnings. Test-site pages still showing 13% are not used as current rate evidence.

## Monthly examples

Assume an ordinary monthly employee, with the stated amount already classified as insurable earnings before the ceiling:

| Earnings | Capped base | Employee at 6.25% | Employer at 7.25% | Total |
|---|---:|---:|---:|---:|
| 4,000 | 4,000 | 250 | 290 | 540 |
| 6,000 | 5,200 | 325 | 377 | 702 |

These examples exclude income tax and do not determine take-home pay. Use the correct weekly rules for weekly earnings rather than assuming every month has four weeks.

## Remittance workflow

NIS requires employer and employee registration and monthly reporting of identifiers, insurable earnings and contributions. For weekly workers, the report identifies earnings by week. Its contributor page says contributions are due at month-end but uses unclear wording about a fourteen-day grace period and penalties. Pay by month-end or resolve the operative deadline with the current regulations; this Guide does not promise penalty-free late payment. [NIS contributors](https://nisgrenada.org/contributors/).

## Self-employed distinction

The [NIS production homepage](https://nisgrenada.org/) describes a 13.5% self-employed rate, EC$5,200 monthly earnings ceiling and a framework permitting monthly or annual lump-sum payments. It states an annual payment range of EC$907–8,424 for the described benefit qualification framework and requires contributions in the current year to qualify for the following year's benefits. Do not treat the range as permission to select any amount regardless of the contributor's facts or assessment.

The ceiling arithmetic is 5,200 × 12 × 13.5% = EC$8,424. Reconcile the assessment and chosen payment arrangement before paying.

## Review controls and limits

Record earnings classification, contribution period, coverage decision and payment evidence. Pensionable-age changes, employment-injury-only rates, voluntary coverage, special classes, overlapping employment and benefits remain outside this Guide. Current source access and independent accountant review are required before release. No comprehensive payroll coverage or attestation is asserted.

> Contributed by Ryan Duguid.

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