Payroll and Benefits Guide Trinidad & Tobago

Employer

Employer Payroll Contributions

Employee

Employee Payroll Contributions

Employee Income Tax

General

The minimum wage is 17.50 TTD per hour.

Payroll Cycle

Wages must paid at least once a month.

13th Salary

A 13th-month salary payment in Trinidad and Tobago is not mandatory, and bonuses are granted at the employer’s discretion; these tend to be performance-based.

General

The standard working week consists of 40 hours per week, 8 hours per day.

Overtime

All work more than the standard working hours a week is to be paid as overtime and is regulated by employment contract/collective agreements. When an employee is requested to work overtime or work on holidays, there are maximums in relation to the number of hours allowed.

All overtime hours of more than eight hours per day are paid at an overtime compensation rate of 150.00% of the employee’s regular pay rate for the first additional four hours of overtime. For hours performed more than the extra four, the overtime is paid 200.00% of the employee’s regular salary.

Working Week

Monday–Friday

Paid Time Off

In Trinidad and Tobago, the annual leave entitlement depends on the employee’s industry and sector with the entitlement stipulated in the employment contract/collective bargaining agreement. Commonly, private sector employees who have worked 220 days for one employer should be entitled to two weeks of paid annual leave.

Public Holidays

Public holidays falling on weekends are usually moved to a weekday in lieu.

Sick Days

In Trinidad and Tobago, the sick leave entitlement depends on the employee’s industry and sector with the entitlement stipulated in the employment contract/collective bargaining agreement. Commonly, state employees should be entitled to two weeks of paid sick leave.

Maternity Leave

Pregnant employees are entitled to 14 weeks of paid maternity leave following one year of continuous service within an organization. Maternity leave can be extended by four to twelve additional weeks of leave in the event of pregnancy-related illnesses.

Paternity Leave

There is no law that provides paternity leave.

Parental Leave

There are no provisions in the law regarding parental leave.

Other Leave

There are no additional statutory leave entitlements in Trinidad and Tobago.

Termination Process

The termination process varies according to how the employment agreement and collective agreement are in place and is based on the type of contract and reason for termination.

Notice Period

The notice period for all employees should be presented in writing at least 45 days before termination.

Severance Pay

If an employee has retired or has been made redundant in that case severance pay is not required.
Severance pay is dependent on the employee’s length of service as specified below:

• For more than 1 year of service but less than 5, an employee is entitled to 2 weeks’ pay for each year of service
• For more than 5 years of service, an employee is entitled to 3 weeks’ pay for each year of service

Probation Period

The probationary period in Trinidad and Tobago is dependent on the type of role and is stipulated within the employment agreement. In general, probation periods are typically between three and six months.

VISA

Unless exempt by treaty or other agreement, foreign nationals must apply for a business visa before arrival to conduct business activities in Trinidad and Tobago. Visas are generally issued with a 90-day authorized stay and allow a single entry into the country.

Visa-exempt nationals do not require a visa for entry for business purposes for up to 30 days, 90 days, 90 days within 180 days, or for the period allowed by the immigration officer at the port of entry, depending on their nationality.

In practice, the period of stay is generally granted for 21 days.

Foreign nationals entering Trinidad and Tobago for gainful employment may do so without a work permit for a single entry for a period of up to 30 days every 12 consecutive months. Otherwise, a work permit is required. Work permits may be granted initially for up to three years. They must usually be accompanied by a Multiple-Entry Visa, except for Canada and European Union passport holders.

General

The standard rate of VAT in Trinidad and Tobago is 12.50%.