Resource library

 Persons who are receiving pension from another government are disqualified from receiving a non-contributory pension. There are a number of qualifying conditions for receiving a non-contributory pension and therefore, being a Barbadian does not automatically qualify you for the pension.

The employer must first conduct a risk assessment to determine the hazards the tasks pose to the health of the pregnant female and her child.

If the risk assessment finds that it is necessary to provide alternative work, every effort should be made to achieve this. SHAW Act, Section 6 subsection 7-10

Originals & Photocopies of documents must be submitted

All fees must be paid on submission of applications.

 Applications will not be accepted without payment of fees.

Workplaces with 25 or more persons are required to have certified first aiders. The number of persons trained should be sufficient to ensure that a first aider is readily available at all times persons are at work.

Smaller workplaces are encouraged to comply with these provisions and train at least one employee. SHAW Act, Section 63(4).

Yes, the employer must provide wholesome drinking water. The employer may provide bottled water or water in containers that can be dispensed in such a way that it will not be contaminated. Water supplied from bathrooms is NOT acceptable. SHAW Act, Section 57

A: Yes, the employer must provide wholesome drinking water. The employer may provide bottled water or water in containers that can be dispensed in such a way that it will not be contaminated. Water supplied from bathrooms is NOT acceptable. SHAW Act, Section 57

Any monies over $25000.00 per year is deemed taxable:  Monthly - any monies over $2083.88;  Weekly -  any monies over $480.76With effect from January 1, 2020, the basic rate is 12.5% which applies to the first BBD $50,000 of taxable income; 28.5% applies to taxable income over BBD $50,000.

Originals & Photocopies of documents must be submitted

All fees must be paid on submission of applications.

 Applications will not be accepted without payment of fees.

Originals & Photocopies of documents must be submittedAll fees must be paid on submission of applications.Applications will not be accepted without payment of fees.

Originals & Photocopies of documents must be submittedAll fees must be paid on submission of applications.Applications will not be accepted without payment of fees.

Originals & Photocopies of documents must be submittedAll fees must be paid on submission of applications.Applications will not be accepted without payment of fees.

No, Section 102 of the Safety and Health at Work Act says that no employee shall be dismissed because he/she requested an inspection.

Yes, you can claim old age contributory pension while you are still working. The regulation does not prohibit employed persons who have reached pensionable age from applying for their pension. You should submit your old age contributory claim to the National Insurance Office within three months of reaching the pensionable age. If your claim is late you may lose part of your pension.

Yes you may! This is called prepayments of income tax for the coming period. These are facilitated via the TAMIS system of the Barbados Revenue Authority.

An employer is required to obtain a National Insurance card from a new employee on commencement of employment. Where the employer has not obtained such a card/he/she should obtain the national insurance number from the National Insurance Office within seven (7) days of the employee commencing work. If the number is not received within that period, the employer is still expected to submit contributions to the National Insurance Office on the new employee’s behalf in the specified time period or else a penalty for late payment may be incurred.

An employer is required by law to deduct and submit contributions to the National Insurance Office for every employee who is earning a minimum of $21.00 per week or $91.00 per month and up to a maximum of $1,201.00 per week or $5,200.00 per month. Contributions must be submitted on a monthly basis and in a timely manner to avoid a penalty. Each employee has the right to inquire at the National Insurance Office as to whether contributions are being made on his/her behalf.

The National Insurance legislation gives the responsibility to determine classification of employment status with respect to payment of contributions to the Board of Directors of the National Insurance and Social Security Service. Such questions should be submitted to the Board for determination.

Yes we can. It is your right as an employee to inspect the employer’s schedules once a quarter but you can also telephone the NIS or visit the office to check on contribution payments.

According to our regulations, you cannot receive sickness benefit since you have not been rendered incapable of work as a result of some specific disease or bodily or mental disablement; and you cannot receive unemployment benefit because your unemployment is voluntary and you are not available for work. Please note that according to the regulations, a person shall not be treated as unemployed unless he/she satisfies the Director that he/she is unemployed, capable of and available for work.

Provides for the duties of the Chief Labour and other officers of the Ministry of Labour and for related purposes.

A: The employer should provide personal protective equipment that is used only at work. This includes eye, face, hearing, respiratory, head, foot and skin protection appropriate to the work to be performed.

No, disclosure of HIV status is voluntary. If information is disclosed it must be kept strictly confidential.

No. The first three days are called waiting days and are deducted. If you should happen to claim another benefit within 3 weeks these days will be paid to you.

A rest room (sick bay) is required if 20 or more persons are employed at any one time. Where less than 20 persons are employed there needs to be a place that can offer privacy for recuperation. SHAW Act, Section 64(1)

A rest room (sick bay) is required if 20 or more persons are employed at any one time. Where less than 20 persons are employed there needs to be a place that can offer privacy for recuperation. SHAW Act, Section 64(1)

No, but it has been the practice of some workplaces to have the most senior person as the chairperson since it demonstrates management’s commitment to safety and health.

Will benefits be automatically mailed?

At present, all benefit cheques are being mailed. However, some claimants receive their short-term benefits (e.g. sickness) via bank and credit union accounts.

Claimants of NIS benefits with bank or credit union accounts (Barbados Public Workers’ Co-operative Credit Union Ltd, City of Bridgetown Co-operative Credit Union Ltd, Barbados Workers Union Co-operative Credit Union Ltd.) can request the NIS Direct Deposit Form from the Office, complete and submit it, along with the header of the bank statement.

For Unemployment Benefit you must be between 16 and pensionable age.  You must be insured for at least 52 weeks, have not fewer than 20 contributions, paid or credited in 3 consecutive quarters ending with the relevant quarter and have not fewer than 7 contributions paid or credited in the relevant quarter.

Members of the committee elect the chairman and secretary at the first committee meeting.

A: The Occupational Safety and Health Section of the Labour Department can be contacted at 535- 1523/535-1524; labour@labour.gov.bb or 2nd Floor East, Warrens Office Complex, Warrens, St. Michael

You are required to register online for your TIN. You can go to the Tax Administration Management Information System or TAMIS, at https://tamis.bra.gov.bb and register for an online an account by following the step by step guide here

Things you will need for registration.An email address which you MUST have access to. National Registration Number Bank account or Credit Union details Tax agent or Account’s TIN (optional)

A: Personal protective equipment should be considered the last resort. Other measures (engineering control, substitution, administrative control) should be tried first.Look at the hazards, research control measures, talk to the employees and consult suppliers of the PPE when deciding what is suitable. PPE should fit properly.

As an employer, PAYE is a monthly function of your payroll, which allows the Barbados Revenue Authority to efficiently collect income tax. As an employee you are to complete an Employee Declaration Form, A74:001, claiming the personal allowances to which you are entitled. You may be eligible for tax credits which reduces the amount of taxes you pay. 

Based on your allowances, employers will determine the appropriate tax code under which you will be taxed and deduct the requisite taxes for each pay period (weekly or monthly). Each pay period is treated separately, for example, February’s salary will only be taxed in that period. Your employer is required to file a monthly PAYE return by the 15th of each month for their employees, using the PAYE Tax Deduction Remittance Form, A47:004. Your employer is obligated to pay to Barbados Revenue Authority all taxes deducted from employees. Your PAYE return will show your basic information and a breakdown of your earnings (your TIN, name, total remuneration before deductions, your basic monthly salary, total income tax deducted and allowances such as travelling). Only TAMIS issued TINs can be used. Monthly PAYE returns can be filed using the e-filing web form option or the Bulk E-filing option on the TAMIS website http://tamis.bra.gov.bb.

Please Note: When Bulk E-Filing you are required to use the official Excel template on the website, for monthly PAYE or XML Schema here.

Any tax still owing to BRA will be reflected when completing your yearly tax return. Any additional taxes that are due should be paid by April 30th of the following year.

The National Insurance Board will give those on short weeks 60 per cent of their earnings for those days.  For example, if a person is placed on a three-day week, then the Board will pay 60 per cent of the wages the person would have earned for the other two days.

Unemployment short-time is paid only if the current weekly earnings are less than 50% of the average weekly earnings in the relevant quarter.

For e.g.

Relevant quarter = JULY TO SEPTEMBER 2019

Total earnings in relevant quarter = 3122

Average weekly earnings = $240.15          

HALF AVERAGE WEEKLY EARNINGS — $120.08

Based on this, if the claimant worked for less than 120.08 in any week, she is entitled to short time for that week

In week commencing 23.03.2020, she earned $65.00, therefore she is entitled to short–time.

SHORT TIME CALCULATION for week commencing 23.03.2020 (and any other week for which the claimant earned $65.00) 

Take away earnings paid for the week during which the claimant worked from the average weekly earnings in the relevant quarter 240.15 – 65.00 = $175.15 = average weekly short time earnings Calculate 60% of the difference (from (1) above 175.15*60% = $105.09 = weekly short time benefit rate —The weekly benefit rate is paid for any week, Monday to Saturday, during which the claimant earned less than half his average weekly earnings

Depending on the benefit, a calculation is made on gross earnings up a maximum of $5,200.00 per month or $1,201.00 per week.

Workplaces can determine the duration of this appointment.

In cases of a fatality or a serious accident the Labour Department should be notified as soon as possible. Safety and Health at Work Act (SHAW) Cap 356, Section 101(3)

The Accidents and Occupational Diseases (Notification) Act, Cap. 338 requires that work-related accidents that cause a worker to be away from work for more than 3 days should be reported to the Labour Department, forthwith.

In cases of a fatality or a serious accident the Labour Department should be notified as soon as possible. Safety and Health at Work Act (SHAW) Cap 356, Section 101(3)

The Accidents and Occupational Diseases (Notification) Act, Cap. 338 requires that work-related accidents that cause a worker to be away from work for more than 3 days should be reported to the Labour Department, forthwith.

There should be an equal number of employer and employee representatives. It is recommended that there be no more than 12 persons on the safety committee. Workplaces can also consider having sub committees. SHAW Act, Section 103(5a)

The safety committee should meet no less than once every 3 months. SHAW Act, Section 103(3)

Once the form is properly completed and the contributions are paid in, processing will be made promptly.

Before Filing your personal Income Tax (PIT) please have the following ready:

Valid TAMIS Tax Identification Number Your TAMIS username & password Your child/childrenʼs ID number Earned over $25,000 for the year you are filing Valid TAMIS TIN for spouseOnce you have what you need to file, follow the steps below or watch the video:

https://youtu.be/Vgj3j9TpvXUVisit https://www.tamis.bra.gov.bb Log in with your username eg. janedoe1 & password eg. tamis$19 Click “Returns” then “Add return”. For “Tax type” choose “Personal Income Tax” and choose the income year you are filing. Eg. “2018” for a return being filed in 2019 Click “Create return” and then click “Start” Select your Occupation, Marital Status, enter spouseʼs TIN (if applicable) and answer all relevant questions Ensure the pre-filled figures for your Income from Employment & Pension are correct. If they are not, please cancel return and informyour employer &/or NIS Enter any income received from Investment & Miscellaneous sources (in & outside Barbados) and ensure figures for Special Deductions (charity donations) are correct On the Income From Trade, Business & Non-Residential Property page, include all self-employment income you received Only click “Yes” if claiming for your renewable energy system on the Energy Audits page. If not, click “No" Declare any Income From Agriculture & Fisheries & complete next page if you operate an Approved Cultural Project On Personal Allowances & Deductions page, click pencil icon & “Add new row” to enter your childrenʼs ID number/s. In Deductions section, include NIS paid for domestic, gardener, etc and confirm subscription to Trade Union, etc. If age 40 or over, can also claim medical expenses On next page include Income From Residential Rent On next page, see breakdown of your Income Tax Calculation & your estimated refund or tax payable due. If to receive a refund, click “Yes” to Direct deposit, choose bank, branch & enter bank account number On the Supporting documents page click “Next” & then review your return summary to verify info is correct. Tick the Declaration box and click “Submit” Confirmation page shows your tax refund or tax payable amount for the income year you filed. To pay tax, click “Pay now” & follow prompts to create Electronic Payment Advice before making payment

If the employee is laid-off without an expected date of re-employment, vacation should be entered within the last week/month of employment.

If the employee is laid off with an expected date of re-employment, vacation should be ‘spread’ across the period of vacation. For e.g. If the employee is laid off on March 31st, 2020 with an expected date of re-employment June 30th , 2020, and is paid 3 weeks’ vacation, that vacation should be ‘spread’ from April 1st , 2020 to April 21st, 2020

This programme is being facilitated by the Ministry of People Empowerment and Elder Affairs through its Adopt-A-Family programme where vulnerable families are being assisted.

On April 25, 2020, Acting Prime Minister, the Hon. Santia Bradshaw stated that approximately 1,500 households had been identified and the relevant authorities were working to assist. The Adopt-A-Family Programme was launched just over a month ago (March 2020) and members of the public, including those from the business community, are encouraged to make direct deposits to account number 1001193982, at CIBC FirstCaribbean International Bank, Broad Street. (Source: Government Information Service, Barbados).

You must submit your claim within two (2) weeks of becoming unemployed.  Failure to do so may result in the loss of a portion of the unemployment benefit.

Please note that you can submit your claim even if your employer has not given you a Termination of Services/Layoff Certificate (green form).

Alternatively, You can submit the completed form to a drop box located at the E. Humphrey Walcott Building, corner of Collymore Rock and Culloden Road, St. Michael.

Please ensure that your address, telephone numbers and your e-mail address are correct.

Please pay attention to our official Public Service Announcements.

A: It is possible to be unemployed and still qualify for a maternity benefit provided that:-

you have been insured for at least 26 contribution weeks; and you must have paid at least 16 contributions in the two contribution quarters but one before the contribution quarter in which the benefit would become payable. For example, suppose you became unemployed on 1st October 2003 and qualified for unemployment benefit and your maternity benefit became payable in the first quarter (January to March) 2004. The quarters used by the National Insurance Office to determine whether or not you are eligible will be the 2nd and 3rd quarters of 2003, i.e. April to June and July to September. Please note, however, that once you qualify, you will receive only the maternity benefit since this will be at a higher rate (100% of average weekly insurable earnings). In other words, you will not receive two benefits.

An invalidity benefit is paid to persons who are unable to work because of a specific disease or bodily or mental ailment which is likely to remain permanent while a Disablement benefit is paid to persons who have suffered the loss of physical or mental faculty as a result of injury or industrial disease which arose out of or in the course of employment.

The amount payable weekly as Invalidity benefit is limited to a maximum of 60% of average weekly insurable earnings whereas the amount of Disablement benefit is based on the percentage of disability as determined by a medical panel, and can be as much as 90% of average weekly earnings in cases of 100% of loss.

Invalidity benefit is payable as long as invalidity continues but not beyond pensionable age when an Old Age Contributory pension is payable.

The period during which a Disablement benefit is payable is determined by the medical panel and the recipient can resume employment during this period.

I was injured doing some house repairs at home and I am now receiving an Invalidity benefit. One of my former workmates is receiving a benefit called Disablement. He is receiving more money that I am and he is still working. How is this possible?

Firstly, you can only claim a Funeral Grant if you are meeting the funeral expenses. Secondly, Survivors’ benefit can only be claim by the spouse and the children of the deceased person. If, however, the insured person had died as a result of an employment injury, a Death benefit would be payable instead of a Survivors’ and other persons who are adjudged to have been dependent on the earnings of the deceased at the time of death may be included.

There is no provision for compensation in the Safety and Health at Work Act. However, compensation issues are addressed by the National Insurance Department.

There is no provision for compensation in the Safety and Health at Work Act. However, compensation issues are addressed by the National Insurance Department.

Maternity benefit is not payable to a person who is out of the island unless that person has gone for the purpose of receiving medical attention.

Maternity benefit is not payable to a person who is out of the island unless that person has gone for the purpose of receiving medical attention.

workplaces with 10 or more employees at any one time in the workplace must have a lunchroom. Lunchrooms must have enough tables and chairs for the employees. SHAW Act, Section 59(1)

The NIS is working towards offering this service in the near future and is requesting that persons who register with the Department to submit their banking details. When the facility becomes available, claimants would begin to receive their payments electronically. Persons are encouraged to complete and submit the Direct Deposit Form which can be downloaded from www.nis.gov.bb to aid in this process.

An invalidity benefit is paid to persons who are unable to work because of a specific disease or bodily or mental ailment which is likely to remain permanent while a Disablement benefit is paid to persons who have suffered the loss of physical or mental faculty as a result of injury or industrial disease which arose out of or in the course of employment.

The amount payable weekly as Invalidity benefit is limited to a maximum of 60% of average weekly insurable earnings whereas the amount of Disablement benefit is based on the percentage of disability as determined by a medical panel, and can be as much as 90% of average weekly earnings in cases of 100% of loss.

Invalidity benefit is payable as long as invalidity continues but not beyond pensionable age when an Old Age Contributory pension is payable.

The period during which a Disablement benefit is payable is determined by the medical panel and the recipient can resume employment during this period.

 Yes! Your employee can indeed claim a second disablement benefit. Where a person who is presently receiving a Disablement benefit suffers a second employment injury, he shall not be entitled to receive Injury benefit and Disablement benefit for the same period, but in assessing his degree of disablement in connection with the second or subsequent claims to Disablement benefit, the total degree of disablement arising from all the relevant injuries or diseases shall be assessed and he shall be entitled to Disablement based on that assessment.

On becoming unemployed a person must apply for benefit within two weeks of the date of termination of his/her services. This must be done whether or not a Termination Certificate has been provided by the employer at the time of termination. Therefore, having waited four weeks, you are already late in submitting your claim. Remember that unemployment benefits are payable not earlier than two weeks prior to the date of the claim so that a late claim may result in loss of part or whole benefit.

Your entitlement to sickness benefit would have to be determined by a registered medical practitioner considering you to be incapable of work due to a specific disease or bodily or mental disablement even after you have become unemployed. You should however submit your claim for unemployment benefit provided that you are capable of and available for work but cannot obtain immediate employment elsewhere. If you qualify for both you will be paid for the one which is at the higher rate – in this case sickness benefit.

There are numerous factors that can prevent a claim from being processed. They range from the non-completion of claims, the non-payment of contributions, to no signature. As a result delays occur and a claim is not paid promptly.

The NIS is implementing new processes in the form of computer hardware/software to speed up processing but its success is dependent on the co-operation of the employer and the employee.

As soon as you leave school you should register with the National Insurance Office.Here’s how:

Visit the Registration Section of the Office on Culloden Road Fill out the relevant form Make sure you bring the necessary identification – passport, Barbados ID card, Original Birth CertificateOnce you’ve registered you’ll receive a National Insurance Registration Card with your National Insurance number on it within a few weeks.

Tips:

Keep your card in a safe place If you lose your card ask the National Insurance Office for a new one right away You don’t need to re-register if you change jobs, just let your new employer know that you already have a National Insurance number Your number remains the same even if you change jobs several times

No. Contributions should be deducted and submitted to the National Insurance Office for all employees who are receiving a minimum wage of $21.00 per week or $91.00 per month regardless of part-time, temporary, substitute, probationary or student/vacation employment.

The Prime Minister, the Hon. Mia Amor Mottley indicated in her speech (Appropriations Bill) that persons claiming unemployment were not required to visit the BECCS.

There is NO waiver of the employer portion. ‘For those employers who are prepared to retain three quarters of their workforce, even if some are on short week, Government WILL DEFER their obligation to pay the employer’s contributions for THREE MONTHS in the first instance, with the preparation to extend it for another THREE MONTHS if the crisis continues beyond that period’

Employees are required to:• take reasonable care for the safety of himself and persons who may be affected by anything he does or neglects to do• cooperate with his employer in an effort to comply with the statutory provisions• not misuse anything provided to ensure his safety or the safety of others. Where personal protective equipment is provided it must be used.

Employees have the right to:

• be informed and trained about hazards and the means of control. The training must be presented in a form that is understood by the employee.• access reports on workplace conditions where specific representation is made• speak privately with a Safety and Health Officer during an inspection• file a complaint with the Labour Department.

Employers are required to:• provide and maintain a safe workplace• provide and maintain a safe plant and safe system of work• provide safe arrangements for storage, transport and use of articles and substances• provide adequate information, instruction, training and supervision• provide a safe working environment and adequate welfare facilities• provide a workplace that meets prescribed ergonomic standards.

A: A fine of $500 and if the offence continues a further fine of $100 for each day the offence continues.

If the contravention causes death or permanent injury, there is a fine of $5 000 or imprisonment for a term of 12 months or to both.

The employee has the responsibility of informing the employer of unsafe conditions. The employer and the safety committee should investigate the unsafe condition. If necessary, the Labour Department can be asked to assist.

Report the problem to the employer or to members of the safety committee. In the event that no improvement in the work environment has been made, then the Labour Department can be contacted at 535-1523/1524.Employers are encouraged to carry out works outside regular working hours and ensure clean-up is done after such works. Temporary closure of the workplace is also another option.

You will need a valid TAMIS-issued Tax Identification Number (TIN). Your username and password. Your spouse’s valid TAMIS-issued TIN (where applicable).Please note that you must file for your RTC within two years. For example, a 2020 RTC must be filed by December 2022.

Under Cap. 338, the Labour Department may conduct an investigation into workplace accidents. Investigations are normally conducted into every amputation, fracture and fatality.

Under Cap. 338, the Labour Department may conduct an investigation into workplace accidents. Investigations are normally conducted into every amputation, fracture and fatality.

Your TIN is a unique 13-digit identification number, issued and used by the Barbados Revenue Authority, or BRA, in the administration of taxes.

Your TIN must be used when:

Filing your tax returns; Claiming a tax credit

Reverse Tax Credits are grants/cash rebates that are given to those who earn less than the basic personal allowance.

PAYE stands for Pay As You Earn. The PAYE system enables employers to calculate and deduct taxes from their employees.  Any employer who has persons earning more than $481.00 weekly or $2083.00 monthly is required to register as an employer and file PAYE returns.

Things you will need for registration.An email address which you MUST have access to. National Registration Number Bank account or Credit Union details Tax agent or Account’s TIN (optional)

All other claims including sickness should be submitted via the drop boxes on the north and south sides of the Frank Walcott Building.

The first aid supplies should be readily accessed by the employees but should be placed under the charge of a responsible person. SHAW, Section 63(1)

First aid supplies should be kept together and not be stored with chemicals.

Directors Self-employed persons Persons who earn income from goods and services

The employer is responsible for notifying the Labour Department. In the case of a fatality or serious accident, the Labour Department can be informed via the telephone (535-1523/535-1524). All accidents should be submitted on the accident notification form in a timely manner. (Notice of Accident and Dangerous Ocurrence Form)

The employer is responsible for notifying the Labour Department. In the case of a fatality or serious accident, the Labour Department can be informed via the telephone (535-1523/535-1524). All accidents should be submitted on the accident notification form in a timely manner. (Notice of Accident and Dangerous Ocurrence Form)

The employer is responsible for providing and maintaining these items. SHAW Act, Section 65

Individuals who are residents of Barbados; Earns $25,000 or less yearly but not more than $2083.33 monthly; You have worked for at least four months during the income year and earned a minimum of $1000.00 monthly or $250.00 weekly.

The employees select their representatives on the safety committee. Where there is a recognized staff association or trade union representing the employees, that organization MUST be involved in selecting the employee representatives. SHAW Act, Section 103(5b).

All self-employed persons Employees with an annual income above $25,000 Contributory pensioners with an annual income (from any source) above $40,000A Personal Income Tax return is required to be filed once a year by April 30, for the previous calendar year's earnings. For example, your 2019 return (what you earned in 2019) should be filed in TAMIS by April 30 of the following year.

All employed persons including charities, businesses, companies, trade unions, and government institutions are required to file taxes and are therefore required to have a TIN.

You are required to register online for your TIN. You can go to the Tax Administration Management Information System or TAMIS, at https://tamis.bra.gov.bb and register for an online an account by following the step by step guide here

Under Section 12 (2) and (3) of the National Insurance and Social Security Act appointed government employees are exempt from paying such contributions and therefore have no right to these benefits under the Scheme. Contributions paid by appointed government employees are in respect of all benefits with the exception of sickness and unemployment.

There are numerous factors that can prevent a claim from being processed. They range from the non-completion of claims, the non-payment of contributions, to no signature. As a result delays occur and a claim is not paid promptly.

The NIS is implementing new processes in the form of computer hardware/software to speed up processing but its success is dependent on the co-operation of the employer and the employee.

If a miscarriage occurs after twenty-eight (28) weeks of pregnancy, an insured person would still qualify to receive a maternity benefit once she has met the qualifying conditions as discussed in the answer to the first question. If the miscarriage occurs before 28 weeks the insured woman may be entitled to sickness benefit provided that she meets the qualifying conditions.