ABSSB • Medical Benefits Scheme (MBS) • 0% Personal Income Tax (PIT)
Antigua & Barbuda Salary & Payroll Calculator
Calculate employee take-home pay, statutory Social Security (5%), Medical Benefits (3.5%), Board of Education levy (2%), and total employer payroll costs in Eastern Caribbean Dollars (EC$) and USD.
Statutory Payroll Landscape of Antigua and Barbuda
Antigua and Barbuda abolished personal income tax (PIT) on resident individual salaries in 2016, making it one of the most tax-friendly jurisdictions in the CARICOM region. However, mandatory statutory levies apply to every employed individual and their employer.
Statutory Payroll Deduction Structure:
- Antigua & Barbuda Social Security Board (ABSSB):
- Employee: 5% of insurable earnings up to a statutory ceiling of EC$ 4,500 per month (maximum EC$ 225.00/month).
- Employer: 9% of insurable earnings up to the same ceiling of EC$ 4,500 per month (maximum EC$ 405.00/month).
- Medical Benefits Scheme (MBS):
- Employee: 3.5% of total gross earnings (no wage ceiling).
- Employer: 3.5% matching contribution (no wage ceiling).
- Board of Education (BOE) Levy:
- Employee: 2% on earnings exceeding the monthly exemption threshold of EC$ 650.00 per month (EC$ 7,800 per year). (Employer does not match the BOE levy).
- Currency Peg: The Eastern Caribbean Dollar is legally pegged to the US Dollar at US$ 1.00 = EC$ 2.70.
📊 Antigua Statutory Payroll & Tax Breakdown Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (XCD) |
|---|---|
| Primary Net / Statutory Payable Amount | $0.00 |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Eastern Caribbean Fiscal & Labour Code Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.