---
name: vc-national-insurance
description: "Saint Vincent and the Grenadines national insurance contribution reference checked for 2026. Covers ordinary employee and employer shares, current weekly and monthly earnings ceilings, earnings inclusions, registration and monthly remittance. Includes worked payroll examples and a distinction between cash salary and remuneration in kind. Uses current NIS employer guidance and the published contribution regulations, while expressly separating superseded historical rate and age provisions from current rules. Use after employment coverage is established. Special age groups, multiple employers, self-employment, benefit entitlement and the complete amendment chain require further review. Independent accountant review is pending."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/vc-national-insurance"
  jurisdiction: "VC"
  tax_year: "2026"
  last_updated: "2026-10-23"
  authored_by: "Ryan Duguid"
  trust_label: "Accountant-authored"
  review_status: "pending_review"
---

# Saint Vincent and the Grenadines national insurance

## Scope and current payroll figures

Source-cited draft checked 22 October 2026 for ordinary covered employees. The [NIS employer guidance](https://www.nissvg.org/employers-guide/) specifies employee contributions of 6.5% and employer contributions of 7.5%, total 14%. It gives ceilings of EC$1,200 weekly, EC$5,200 monthly and EC$62,400 annually. Use the ceiling for the relevant payroll period; do not convert the weekly ceiling into an assumed four-week monthly ceiling.

## Establish earnings before applying the ceiling

The [published Contribution Regulations, regulation 4(4)](https://www.nissvg.org/?download_id=6002&sdm_process_download=1) include remuneration in cash and in kind, overtime, commissions, gratuities, production bonuses and other listed payments. The current employer page also lists salary arrears and service charges. Do not assume that a bonus exclusion used in a neighbouring jurisdiction applies here.

## Calculations

Assume ordinary coverage and an agreed insurable earnings figure. All amounts are EC dollars.

| Earnings | Capped base | Employee 6.5% | Employer 7.5% | Combined |
|---|---:|---:|---:|---:|
| Monthly 3,000 | 3,000 | 195 | 225 | 420 |
| Monthly 5,200 | 5,200 | 338 | 390 | 728 |
| Monthly 6,500 | 5,200 | 338 | 390 | 728 |
| Weekly 1,200 | 1,200 | 78 | 90 | 168 |
| Weekly 1,500 | 1,200 | 78 | 90 | 168 |

If EC$4,500 cash wages and a separately established EC$500 insurable benefit in kind are paid for a month, the base is EC$5,000. Employee contributions are EC$325 and employer contributions EC$375. This example assumes the benefit's valuation is already settled; it does not prescribe a valuation method.

## Employer procedure

The [current employer page](https://www.nissvg.org/employers-guide/) requires registration within seven days of the first employee, using Form R3. Monthly contributions must be paid within one month after month end. It specifies the turnaround schedule and, for employers with more than ten employees, Form C2 as well. The [NIS homepage](https://www.nissvg.org/) also links eSubmit for electronic contribution statements.

Reconcile worker registration numbers, period earnings, the capped base and both contribution shares to the filed schedule and payment. Treat that reconciliation as a suggested payroll control. A bank payment alone does not document the employee-level allocation.

## Legislative limits

The downloadable regulations are an older compilation. Their historical rate and age provisions have not been used as the current 2026 schedule. Current figures above come from NIS's employer guidance; the complete later amendment chain remains to be reconciled before merge. Age transitions, special coverage, multiple employers, self-employed and voluntary contributions, penalties and benefits require separate analysis. Independent accountant review is pending.

> Contributed by Ryan Duguid.

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> **General reference only.** This document does not constitute tax, legal, or
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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 `vc-national-insurance` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/vc-national-insurance. If neither is available, confirm every figure against the official source pages cited above before relying on it.