Under the National Insurance Act, Chapter 32:01 as amended, all employers, their employees and unpaid apprentices, except those exempted under section 29:01 and 29:02 of the Act, Article 3 of the CARICOM Reciprocal Agreement and Article III to VI of the Canada Reciprocal Agreement, must register with the NIBTT.
Employers are required by Law to pay contributions on behalf of all employees and unpaid apprentices and submit statements of contributions due and paid for all employed persons.
Employers have obligations under the act, some of which carry penalties and fines for non-compliance. Your obligations are:
- To register as an employer within 14 days of hiring your first employee;
- Where the employee did not provide you with a National Insurance Number
within 7 days of employment you are required to register such employee and
unpaid apprentice within 14 days of hiring him or her;
- To inform your
employees within 21 days of hiring them whether or not you have registered
them or not;
- To prepare accurate pay records in the appropriate format;
To make appropriate National Insurance deductions from each of your
employees earning at the time that payment of such earnings is made.
- To remit the combined contribution to the NIBTT Service Centre on or before the
last day of the month;
- Ensure that the correct information relating to the
contributions being paid and the employees to whom it relate are remitted to
the NIBTT at the time that such contributions are being paid;
- To complete
the employer section on all forms relating to insured persons in your
- To provide insured persons, whose employment has been terminated, with
a Termination Certificate that indicates the contributions paid to the NIBTT
on their behalf.
- To inform the NIBTT immediately if any of the
following are changed:
- The business address.
- The name or nature of the business.
- The owners or directors of the business.
- To inform the NIBTT immediately of the
intended date of closure of the business and return the National Insurance
Certificate of Registration.
Role of the Employer in the Employees' Benefits
The employer is required under National Insurance Benefit Regulations 34 and 38 to complete the relevant sections of the employee's benefit claim forms.