Deductions should be made from the initial wages or salary i.e. during the period of probation.

Contribution payments must be paid when the monthly Remittance Form (R5A) is submitted and clearly indicates:

• The name and registration number of the employer;
• The names and social security numbers of all employees and the month for which payment is being made;
• If there are weekly or fortnightly paid employees, the amount earned for each week or fortnight should be indicated;
• The insurable earnings and total contributions;
• The total gross salary/wage;
• Vacation and/or Sickness periods should be noted; and
• The name and signature of the authorizing officer or employer’s representative.

If an employer submits an incomplete or incorrect R5A Form during the contribution month, the ABSSB charges a fee of $100.00 per incorrect page.

All employers are required to pay Social Security contributions within 14 days after the end of the preceding month. Where the 14th falls on a weekend or public holiday, payments must be made by the next business day after the 14th to avoid the late fee charge of 10% of the amount owed.

Social Security contributions can be made payable via:

• Cashiers – London House Branch
• Drop Box – London House and Royal Palm Branches
• Electronic Funds Transfer
• Antigua Commercial Bank Online Banking
• Eastern Caribbean Amalgamated Bank MoreBanking

Contributions are not payable during periods when an employee is receiving Sickness Benefit or Maternity Benefit; or on Severance Pay; or Travelling Allowance.

However, Contributions are payable on uncertified sick days.

Payments that are not made within the prescribed time will be subjected to a surcharge of 10% of the total contributions payable. Additionally, legal action may be taken against employers who fail to pay within the prescribed time.

There is no national retirement age in Antigua & Barbuda. However, there’s a Social Security pensionable age which is no longer fixed. As of 1st January 2021, the pensionable age moved to 63 years; and, will incrementally increase every two years until 2025, pursuant to Statutory Instrument 2016 No. 61, Social Security (Benefits) (Age Pensions and Grants) (Amendment) Regulations. However, at age 60 – the insured person can choose to activate an early pension arrangement.

Where an employee works concurrently for more than one employer – each employer is required to pay the Social Security contributions with respect to the wages paid to that employee up to the social security ceiling of $6,500 monthly, $3,000 fortnightly and $1,500 weekly

Yes. Any excess contributions paid in error are refundable on application to the Director.

An employee who makes a request in person at the Social Security Office and provides proof of identity can find out if his/her employer is making the required contributions on his/her behalf.

Persons seeking information on their contribution status, must make a request in writing to the Director stating the Social Security number and the period requested. This is called a contribution history letter and has a fee of $30.00.