Contributions

CONTRIBUTIONS

Providing Social Security in St. Kitts and Nevis

The Social Security Board depends on the contributions of employers, employees and self-employed persons in order to be able to provide the various benefits payable by the Fund. To ensure that the fund is able to provide such benefits, employers are entitled to make certain deductions from the wages of their employees. The responsibility of making payments to Social Security on behalf of employees is placed on their employers.

Self-employed persons have the responsibility for paying their own contributions but are allowed to select their rate of contribution based on a given scale.

For employees between the ages of 16 and 62, five percent (5%) is deductible from their wages by their employer. An additional five percent (5%) from the employer’s resources is paid along with a further one per cent (1%) for employment injury coverage. Thus a total of eleven per cent (11%) is payable for an employee between the ages or 16 and 62, while only 1% is payable for persons under 16 and over 62 years of age.

Payment of Contributions

Wages/Salaries on which Contributions are payable

Wages/salaries include all of the employee’s gross earnings in cash, such as:

  • overtime payment
  • cost of living payment, (including any house allowance)
  • additional payments in respect of dependents
  • supplements for long service in industry or efficiency,
  • commission or profits on sales
  • payments for night or shift work
  • production bonus
  • danger or dirt money or similar payments
  •  service charges
  •  gratuities paid by the employer (excluding lump sums paid on retirement and any bonus paid in the month of December)
  •  any employed person’s liabilities (including tax) paid on behalf of the employee
  • holiday pay or other amounts set aside out of the employee’s remuneration throughout the year or part of the year, to be paid to him periodically.

Notable Terms

Credited Contribution:
The entry made on an insured person’s record (as if a contribution was made) for the entire week for which sickness/injury or maternity benefit allowance is paid. No contribution was actually made.

Contribution Period:
The prescribed period in respect of which a contribution is payable

Contribution week:
A week beginning on a Monday and ending on a Sunday

Contribution Year:
The period of 52 or 53 weeks beginning with the first Monday in any calendar year and ending on the Sunday immediately before the first Monday of the succeeding calendar year.

The Protection of Employment Act

Severance Payment Contributions are not part of Social Security contributions but are collected by the Social Security Office on behalf of the Government of St. Kitts and Nevis.

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Housing and Social Development Levy

Under the Housing and Social Development Levy Act No. 7 of 1997 the wages of all employees are subject to a levy payable to the Government of St. Kitts and Nevis. Both employees and their employers are obliged to contribute subject to some exemptions.

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Voluntary Contributions

Voluntary Contributions, as the term implies, are payments that you do not have to make to the Social Security Scheme because you are neither employed nor self-employed at the time.

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    Head Office

    Robert Llewellyn Bradshaw Building
    P.O. Box 79
    Bay Road, Basseterre, St. Kitts

    PHONE: +1 (869) 465-2535
    EMAIL: pubinfo@socialsecurity.kn

    Branch Office

    Pinney’s Commercial Site
    P.O. Box 667
    Nevis

    PHONE: +1 (869) 469-5245
    EMAIL: nevis@socialsecurity.kn