---
name: gy-payroll-social
description: "Source-cited draft: payroll & social contributions for Guyana (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/gy-payroll-social"
  jurisdiction: "GY"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Guyana Payroll & Social Contributions

## NIS contributions and PAYE

- **Employer PAYE and NIS operation** — Employers operate PAYE for income tax and deduct National Insurance Scheme (NIS) contributions. Both are remitted to the GRA (PAYE) and NIS respectively, with NIS subject to an insurable-earnings ceiling.
- **Total NIS contribution (employed person)** — 14% of insurable earnings percent  _(National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)_
- **Employer NIS share** — 8.4% of insurable earnings percent  _(National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)_
- **Employee NIS share** — 5.6% of insurable earnings percent  _(National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)_
- **Insurable earnings ceiling (monthly)** — G$280,000 per month GYD  _(National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)_
- **Insurable earnings ceiling (weekly)** — G$64,615 per week GYD  _(National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)_
- **Self-employed NIS rate** — 12.5% of declared income percent  _(National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)_
- **Voluntary contributor NIS rate** — 9.3% of insurable earnings percent  _(National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)_
- **Maximum monthly employee NIS contribution** — G$15,680 (5.6% of G$280,000 ceiling) GYD  _(National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)_
- **Maximum monthly employer NIS contribution** — G$23,520 (8.4% of G$280,000 ceiling) GYD  _(National Insurance and Social Security Act (Cap 36:01) — https://www.nis.org.gy/information_on_contributions)_
- **PAYE withholding** — Employers deduct income tax (25%/35% scale after threshold) from employee earnings each pay period  _(Income Tax Act (Cap 81:01) — PAYE provisions — https://www.gra.gov.gy/deduction_remittance_paye/)_
- **PAYE remittance deadline** — Within 14 days of the end of each calendar month  _(Income Tax Act (Cap 81:01) — PAYE provisions — https://www.gra.gov.gy/deduction_remittance_paye/)_
- **Employer year-end return** — Annual employer's schedule (PAYE) of remuneration and deductions filed with the GRA, due by 30 April ((approx — confirm))  _(Income Tax Act (Cap 81:01) — PAYE provisions — https://www.gra.gov.gy/quick-links-2/file-an-employer-schedule/)_

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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 2026-07-13. 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 `gy-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/gy-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.