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.
The Social Security Office is mandated to collect the Levy on behalf of the Government and to pass on all such collections to the Accountant General for the attention and monitoring of the Comptroller of Inland Revenue.
See Employer’s Guide for details