---
name: tc-national-health-insurance
description: "Turks and Caicos National Health Insurance Plan contribution reference checked for 2026. Covers ordinary employee and employer shares, the monthly minimum, earnings ceilings, allowance treatment, multiple employments and reporting deadlines. Uses the official consolidated National Health Insurance Ordinance and contribution regulations, with worked payroll examples and a distinction between statutory payment timing and the Board’s earlier submission date. Use after employment coverage is established. Keeps national health insurance separate from national insurance. Later amendments, irregular periods, self-employed concessions and benefit eligibility need separate review. This source-cited draft has not received independent accountant attestation."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/tc-national-health-insurance"
  jurisdiction: "TC"
  tax_year: "2026"
  last_updated: "2026-10-23"
  authored_by: "Ryan Duguid"
  trust_label: "Accountant-authored"
  review_status: "pending_review"
---

# Turks and Caicos national health-insurance contributions

## Scope and sources

Checked 22 October 2026 for ordinary covered employment. The [National Health Insurance Ordinance, Chapter 8.10](https://tcinhip.tc/wp-content/uploads/08.10-National-Health-Insurance-Ordinance-1.pdf), revised 31 March 2021, includes the Contributions Regulations used below. The revision date is not a claim that all subsequent instruments have been reconciled.

## Rate, minimum and ceiling

Regulation 4 sets total contributions at 6% of earnings, split equally: employee 3%, employer 3%. It also sets a monthly minimum of $50 combined, $25 per party. Regulation 6 limits the earnings base to $7,800 monthly or $1,800 weekly for weekly-paid and other non-monthly employees. [Contributions Regulations 4 and 6](https://tcinhip.tc/wp-content/uploads/08.10-National-Health-Insurance-Ordinance-1.pdf).

For an ordinary full-month employment with established earnings E, each share is max(25, 3% × min(E, 7,800)). This formula is a direct calculation of the stated monthly rules, not a rule for a partial month, unpaid absence or exempt employment.

| Monthly contribution earnings | Employee | Employer | Combined |
|---|---:|---:|---:|
| $500 | $25 | $25 | $50 |
| $1,000 | $30 | $30 | $60 |
| $4,000 | $120 | $120 | $240 |
| $7,800 | $234 | $234 | $468 |
| $10,000 | $234 | $234 | $468 |

The minimum matters in the first row. The ceiling matters in the last. Do not substitute the different National Insurance Board ceiling.

## Earnings and allowances

Regulation 5 includes overtime, cost-of-living and housing allowances, service charges, production bonuses, commissions and other listed cash remuneration. It includes transport allowance only above $230 monthly and telephone allowance only above $60 monthly. The gratuity provision excludes retirement lump sums and Christmas bonuses or similar payments. [Regulation 5](https://tcinhip.tc/wp-content/uploads/08.10-National-Health-Insurance-Ordinance-1.pdf).

Example: $3,000 salary, $300 transport allowance and $100 telephone allowance produce an illustrative contribution base of $3,110: 3,000 + (300 − 230) + (100 − 60). Each share is $93.30. The example assumes these payments genuinely meet the specified allowance categories and that there are no other earnings. Do not relabel salary to create an exclusion.

## More than one employment

Regulation 7 requires contributions from each source and provides a refund for amounts above the maximum. Regulation 8 addresses concurrent employee and self-employed income with a combined $7,800 monthly maximum. Do not invent an allocation between employers or stop deductions without the appropriate assessment/refund process. [Regulations 7–8](https://tcinhip.tc/wp-content/uploads/08.10-National-Health-Insurance-Ordinance-1.pdf).

## Submission, payment and records

Regulation 9 requires payment within 14 days following the contribution month, with the approved statement. Regulation 10 requires employee identification, start/end dates and each earnings payment and period to be recorded. [Regulations 9–10](https://tcinhip.tc/wp-content/uploads/08.10-National-Health-Insurance-Ordinance-1.pdf).

The Board's [billing guidance](https://tcinhip.tc/billing/) asks for salary information by the seventh and allows payment through the fourteenth. It states a next-business-day concession when the fourteenth falls on a weekend or holiday. Plan submission for the seventh; do not treat the payment window as permission to delay salary information. Reconcile the statement, payroll deductions, employer expense and payment receipt as an internal closing control.

## Remaining verification

The [1 June 2026 parliamentary discussion](https://www.parliament.gov.tc/hansard/view_hansard?id=2ce31f36-8513-11f1-8f87-32e8d4bf15ba) describes a review of rates and caps, not an enacted replacement. This Guide does not turn that review into a rate change. Later instruments still need checking before merge. Partial periods, self-employed concessions and benefit entitlement are outside the examples. Independent accountant review is pending.

> Contributed by Ryan Duguid.

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---

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