IRD PAYE • National Insurance Corporation (NIC) • 2026 Statutory Brackets
Saint Lucia Salary & PAYE Tax Calculator
Calculate employee net take-home pay, statutory NIC pension contributions (5%), IRD PAYE progressive income tax, and total employer payroll costs in Eastern Caribbean Dollars (EC$) and USD.
Saint Lucia Payroll & Statutory Deductions Guide
Employment compensation in Saint Lucia is governed by the Income Tax Act Cap. 15.02 administered by the Inland Revenue Department (IRD) and the National Insurance Corporation (NIC) Act.
National Insurance Corporation (NIC)
- Employee Contribution: 5.0% of gross insurable wages.
- Employer Contribution: 5.0% of gross insurable wages.
- Ceiling: Maximum insurable monthly earnings capped at EC$ 5,000.00 (max deduction of EC$ 250.00 each).
- Benefits: Covers retirement pension, invalidity, sickness, employment injury, and maternity allowance.
PAYE Tax Brackets (Annual Chargeable)
- Basic Allowance: First EC$ 15,000 is 100% tax-free.
- First EC$ 10,000: 10% tax rate.
- Next EC$ 10,000 (EC$10k-20k): 15% tax rate.
- Next EC$ 10,000 (EC$20k-30k): 20% tax rate.
- Above EC$ 30,000: 30% top marginal tax rate.
📊 Inland Revenue Department (IRD) & NIC Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (XCD) |
|---|---|
| Primary Net / Statutory Payable Amount | $0.00 XCD |
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Eastern Caribbean & Saint Lucia Inland Revenue Dept (IRD) Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.