Frequently Asked Questions

This is the knowledge base of the NIBTT. Its aim is to provide the information you need. If your questions are not answered here, you can contact us with your request.

The NIBTT’s Web Appointment Portal is now available. Its use is limited to the booking of an appointment on a specific date and time to submit a claim to benefit.

To schedule an appointment to submit a claim/claims, please access the NIBTT WEB APPOINTMENT PORTAL.

Appointments are required to submit all claims. For continuation claims however, an appointment is not required. The submission of Funeral Grant claims remain a walk-in service.

– Your full name
– Date of Birth
– Email address
– Telephone Contact

You are required to have the following:

– A valid form of ID
– Completed application form
– All other relevant documents when attending your appointment

A full list of required documents per benefit type can be found via our website at Benefit Claims Application Guidelines

Arrive at least ten (10) minutes before your appointment time on the date of your appointment.

The Service Centre may not be able to honour appointments where persons arrive more than ten (10) minutes after their scheduled time. Such a person may be required to make a new appointment.

If you are unable to keep your scheduled appointment, you should immediately reschedule or cancel your appointment using the links within your confirmation email.

You may contact our Customer Care department via email at customercare@nibtt.net or via telephone at 625-4NIS for assistance to reschedule or cancel your appointment.

Attempting to book more than one appointment (different locations and or different days/times) may be restricted.

Appointments may already be booked, or otherwise unavailable. To complete your booking, choose an available date as provided.

You may submit up to five (5) claims during your single appointment. To submit more than one claim, be sure to select the multiple benefits (2-5) option when booking your appointment.

To submit more than five claims customers are required to complete and email the form found here.

All efforts will be made for you to be attended to by a Customer Service Representative on your appointed date and time. Unforeseen circumstances may lead to adjustments from time to time.

Online NI Payments is the payment of your NI contributions utilizing the Internet Banking Platform of the respective commercial banks. The NIBTT in this regard will be included as a payee (similar to the utilities) on your bank’s list of payees and will be selected in making such payments.

a. How do online payments work?

  • The employer is required to have the relevant bank account with the commercial bank through which NI contribution payments will be made.
  • NIBTT is selected from or added to the list of payees on the bank’s Internet Banking Platform.
  • The employer will make the online payment of his NI contributions which will result in the debiting of his bank account by the amount of the payment made and the crediting of the NIBTT’s accounts.
  • In making his online payments the employer will use his NI Employer Registration Number as the Payee Account Number.
  • The employer will receive for each online transaction undertaken a bank transaction/reference number as proof of the payment having been made. He will be required to retain this transaction/reference number for future use in submitting the relevant information/data to the NIBTT.

b. Can the employer pay NIS contributions at his bank counter?

  1. This new payment option is strictly online and does not allow for the payment of NI contributions at the bank counter.

The employer will:

a. Submit his contribution data either using:

  • The Magnetic Media format (CDs) – already in use by some employers
    OR
  • By accessing the Data Submission Excel template on the NIBTT’s website, downloading and completing this template and saving it to his computer. This template can be completed by the employer at any time convenient to him and should be named according to payment month and year. It indicates NI contributions due on behalf of each employee as well as all other required information for the paid period.
  1. Click the link ‘Submit payments and data HERE’ on the NIBTT’s website to access the Web Form ‘Summary of Online National Insurance Contribution Payments.
  2. Complete the Web Form ‘Summary of Online National Insurance Contribution Payments’ electronically by including all relevant information in the fields provided including the bank transaction number (reference number).
  3. Browse his personal computer and upload the Magnetic Media file or the Excel Data Submission template file relevant to the period paid for as part of the process of completing the Web Form ‘Summary of Online National Insurance Contribution Payments’.
  4. Click the ‘Submit Payment Information/Contribution Data’ button on the Web Form to submit his payment information and employee/s’ contribution data to the NIBTT
  5. Simply update the Magnetic Media file or Excel Data Submission template file for each successive period for which contributions are paid.
  6. Keep a record of all payment information and contribution data relevant to each paid period.

The NIBTT will:
Send to the employer a PDF version of the submitted Web Form ‘Summary of Online National Insurance Contribution Payments’ via the email address onlinepayments@nibtt.net ass confirmation of the receipt of his payment information and contribution data

Upon receipt and reconciliation of the employer’s payment information and employee contribution data, the NIBTT will issue a Transaction Slip to the employer as confirmation of the contribution payment made via his bank’s Internet Banking Platform. This Transaction Slip will be mailed to the employer via regular post.

  1. The bank transaction/reference number issued by the bank for each successful transaction.
  2. The PDF version of the Summary of Online National Insurance Contribution Payments Form e-mailed to him by the NIBTT.
  3. The Excel Data Submission template file submitted to the NIBTT for each paid period.
  4. The Transaction Slip posted to him by the NIBTT.
  5. A copy of all other relevant information/documents submitted to or received from the NIBTT.

The cost of accessing this service is per transaction and is based on the cost prescribed by the employer’s Bank. In this regard the cost associated with each transaction will not exceed $3.00. No additional fee is charged to upload the contribution data.

Registration is a legal requirement which enables the NIBTT to:

  • Establish and maintain an accurate database
  • Distinguish one entity or insured person from another
  • Maintain accurate and complete contribution records on each insured person
  • Determine applications for benefits speedily

Every employer is required to apply for registration of employees within fourteen days of employment, failing which he is liable on summary conviction to a fine of five thousand ($5,000.00) dollars.

Every employed person and unpaid apprentice must furnish his employer with correct personal particulars necessary for the completion of any application for registration within seven days of employment. Failing this, the employed person is liable to a fine of five hundred dollars. However deductions must be made by the employer and paid to the Board.

Report the matter to the Board immediately.  We will investigate and ensure that your registration is effected.  You should also apply to be registered on the prescribed form within 28 days of being employed. Failure to do so would result in the employee being liable on summary conviction to a fine of five hundred dollars.

Every-time you do business with the Board. These instances will include when your employer pays your contributions; for claiming a benefit and any correspondence concerning National Insurance.

Upon registration the Board issues a laminated National Insurance registration card on which your name and National Insurance number are recorded. Replacement cards are issued at a cost.

An unpaid apprentice is a person who enters into a contract of apprenticeship or training for which remuneration is less than  $200.00 per week.

Every employer and employed person who earns in excess of $200.00 per week and every apprentice (paid or unpaid) shall be registered for the purposes of the system of National Insurance, including a woman employed by her husband. The contract of employment maybe written, oral, expressed or implied.

  • An employed person who earns less than $200.00 per week
  • A person who is not a citizen of Trinidad and Tobago and who is exempt from from Social Security Legislation by virtue of the International Conventions governing Diplomatic and Consular relations
  • A person who is granted exemption under the terms of a reciprocal social security agreement (Canada and Trinidad and Tobago or another Caricom nation)
  • A person employed by an International Organization of which Trinidad and Tobago is a member and who is covered by a social security system operated by the Organization.

Immediately. An Insured person who has changed surname (by  way of marriage or deed poll) or address needs to visit any one of the Board’s local offices and complete the required NI 182 form.

A contribution is a weekly payment fixed in relation to the wages/salaries of the insured person.

Payment of contributions is shared partly between the employer and the employee in a 2:1 ratio. The employer is statutorily obligated to deduct the employee’s contribution no later than on the date of payment of salaries/wages.

For National Insurance purposes, earnings include more than the basic wage or salary. Earnings also include: acting allowances,overtime payments, stipends, housing allowance, cost of living allowance, commission on sales, production or efficiency bonuses,danger or dirt money, payments for standby duty, and allowances for dependents. Therefore, these should all be included in determiningthe earnings class of the employee for the particular pay period.

Retirement Pension was increased to a minimum of $3000.00 on 4/3/2013 and maternity grant increased to $3750.00 w.e.f 4/3/2013.

There is a 3 year co-habitation period to allow a common law spouse to qualify for survivors’ benefits.

  • Claimant insured must be deemed an Invalid for a period of not less than 52 weeks by a certified medical practitioner.
  • Must be under the age of 60 years.
  • Have made a minimum of 150 contributions.
  • Contributions, 50 of which must have been made in the during three (3) years immediately preceding start of the capacity OR have made 250 contributions in the seven (7) years immediately preceding the start of capacity OR have made 750 contributions or more.

For funeral grant, the insured must have made a minimum of 25 contributions (i.e. 25 weeks of employment) OR in receipt of employment injury benefit.

Survivors’ benefit shall be paid on the death of an insured person who, having died otherwise than by way of employment injury, had made a minimum of fifty contributions to the National Insurance System. Survivors’ benefit is paid to a widow, widower, child, step-child, orphan or a dependant parent of the deceased insured person. For additional information, see Survivors’ Benefit pages.

Yes, from May 03, 1999.

As of March 4, 2013 it is $3,000.00.

The Survivors’ Benefit is a long term benefit and requires a longer period of insurance.

With the amendments to the National Insurance System in 1980 and 1999, respectively, contribution and benefit classes have shifted from their original levels. See the 1999 Amendments page for further information.

Because benefit may be in payment for other persons who qualify under the legislation. This rule allows for an orderly transfer of benefit payments.

No.

Yes. As of March 1, 2004, loss of earnings is no longer a criteria for receiving the maternity benefit. You can receive your full salary and receive the maternity benefit up to a maximum of 13 weeks and the maternity grant.

For benefits such as sickness, maternity, employment injury, invalidity, disablement and medical expenses, you have three months from the date the contingency arose to submit your claims. Retirement, Survivors and Death benefits are 12 months.

For claims with the timeline of 3 months you have up to one year to submit with a letter giving good cause. After 12 months the law now states you shall lose your benefit. This is effective March 01, 2004.

The retirement grant is 3 times the amount paid by the employer and the employee.

The first wife is recognised.

No.

Effective September 5, 2016 NI Contribution rates will be increased from 12% of insurable earnings to 13.2% of insurable earnings whilst the maximum insurable earnings will be increased from $12,000.00 to $13,600.00 per month.

This increase was recommended by the actuaries who conducted the 9th Actuarial Review as an initial measure to bring the level of benefit expenditure and contribution income back into balance, The percent increase is intended to balance the needs of customers with the long term sustainability of the NI Fund.

This approach was recommended by the actuaries who conducted the 9th Actuarial Review as an initial measure to bring the level of benefit expenditure and contribution income back into balance. In the short term, an increase in the MIE Will result in greater contribution income collection. In the long term, the increased MIE will result in greater protection for employees since a greater proportion of their income is insured. The NIBTT will be better able to maintain the level Of benefits into the future.

Contributions are linked to salaries received. Persons earning higher salaries will pay higher contributions up to the maximum insurable earnings. National Insurance contributions are collected based on an earnings class system. Currently there are sixteen contribution c asses or bands. An individual’s weekly contribution is determined by the class into which his weekly (or monthly) income falls. Each employee’s salary will be placed accordingly.

Increases range from $7 per week in class one (i.e. $2.23 per week for employees and $4.47 per week for employers) to $81.90 in class sixteen, (i.e. $27.30 per week for employees and $54.60 for employers). In some cases persons will see a reduction in contributions to the NIBTT at their existing level of income, depending on the earnings class they fall into, based on the new contribution class table. Employees continue to receive 70% tax deductions on all National Insurance contributions. Employers continue to receive 100% tax deductions on all National Insurance contributions paid on behalf of their employees.

The following benefits rates will be increased as a result Of the change in Maximum Insurable earnings:
1. Retirement
2. Invalidity
3. Survivor’s
4. Sickness
5. Maternity Allowance
6. Employment Injury Allowance and related benefits (Disablement pension and death benefit) except disablement grant and medical expenses.

These benefit increases will apply to contingencies that arise on or after September 5, 2016.

While it may result in a small loss of disposable income today, the revised contribution rates and earnings classes are intended to promote sustainability of the NIS, and to ensure adequate coverage of employee’s earnings. A sustainable NIS means that the NIBTT will be able to continue to pay its current level of benefits, and to make these benefits more socially relevant for generations to came.

Yes. However, future benefit expenditure is not 100%. Actuarial Reviews will continue to be conducted every 5 years to examine whether the level of contribution and investment income is adequate to meet benefit and administration obligations. It is expected that further increases in contributions will be required.

Yes. Also the employer alone pays class z contributions for unpaid apprentices, persons who are over 65 and still employed and persons in receipt of a retirement benefit and have returned to work.

Whether the employer makes the deduction is not even material.  You can visit the nearest NIBTT Service Centre and fill out the complaint form. The information provided would be kept under confidence and an investigation launched. Should our investigations reflect that he has failed to pay contributions due to the Board, he commits an offence. This offence carries a penalty of $4000 and 6 months imprisonment. The employer will now have to pay the outstanding contributions as well as the penalty.

Where payment is not made by the 15th of the month following the month for which contributions are due a penalty of 25% of the sum due will be charged to the employer.

No.  As of March 01, 2004, once you are over 60 years, receiving a retirement pension and have been re-employed on or after March 01, 2004,then your employer pays a contribution in class z for you.

Person/employer who have overpaid contributions may apply in writing for a refund of contributions overpaid. The prescribed application form (NI 79) is used to apply for refunds.

If the insured person is no longer engaged in insurable employment to maintain his contributions record during periods of unemployment, he may apply within 18 months of the date of cessation of insurable employment for a certificate of Voluntary Insurance. The insured must be between the ages of 16 and 60. This does not include self employed persons.

Yes you can. If however there is an increase in contribution rates, then the employer will have to remit the shortfall.

Person/employer who have overpaid contributions may apply in writing for a refund of contributions overpaid. The prescribed application form (NI 79) is used to apply for refunds.  

Yes. You must register them and pay contribution. It is now an offence to provide incomplete or inaccurate information of registration – the fine is $500. For registering himself or his employee(s) late, the employer is subject to another fine of $5000.  

No. The system still does not yet cover the self employed.

If the insured person is no longer engaged in insurable employment to maintain his contributions record during periods of unemployment, he may apply within 18 months of the date of cessation of insurable employment for a certificate of Voluntary Insurance. The insured must be between the ages of 16 and 60. This does not include self employed persons.

All contributions made before March 01, 2004 have been re-valued. See the Contribution and Benefit Tables for further information.

If you were employed or eligible to be registered in such employment as at February 29, 2004 and continued to be employed by the same employer on or after March 01, 2004.  In such a case, contributions are payable in Class 1. However, if you were not employed or eligible to be registered before March 01 2004, then earnings under $100.00 per week would not be insurable and contributions would not be required.

With effect from May 3, 1999 a wife working for her husband must be registered with the National Insurance System and contributions must be remitted to the system on her behalf.

Yes, in the format prescribed by the Board. See Employee Contributions on Electronic Media or contact 625 – 2177 Ext: 407/408 for more information.

A penalty of 25% of the sum due is applied from the 16th of the month following the month of which contributions were due. Interest rate of 15% per annum is applied to the outstanding sum.

Yes. This power will be used to recover unpaid contributions and any penalties or interest imposed.

Yes. The act binds the state.

No. The penalty cannot be waived for any reason if the payment is late. The legislation gives no such power or discretion to the Board.

YES. The legislation to provide for the waiver of penalties and interest- National Insurance (Amendment) Act 2022 (the Act) was assented to by the President on 5th July, 2022 and is legally in effect.

i. It provides for a waiver of all penalties and interest due and applicable in respect of any contribution outstanding as at 30th June 2022 by an employer, where the contribution is paid during the period 1st July 2022 to 31st December 2022.
ii. Increases the penalty for provision of false information.
iii. Increases the statutory limitation for commencement of summary proceedings and related matter.
iv. Allows the Minister of Finance to, by Order, prescribe a later date beyond December 31, 2022, for the payment of contributions and the waiver of associated penalty and interest.

(a) An employer who was registered with the National Insurance Board prior to 30th June 2022; and
(b) an employer who registers with the National Insurance Board during the period 1st July 2022 to 31st December 2022.

The waiver applies to all penalty and interest on contributions due and payable for any period up to 30th June 2022 where such contributions remained unpaid/outstanding as at 30th June 2022.

Yes. The waiver does not affect the obligation of an employer to pay contributions by the last day of every month in accordance with section 38 of the National Insurance Act.

No. During the waiver period, employers may make payments towards outstanding contributions and submit the relevant NI 187 and NI 184 forms to identify the period up to 30th June 2022 being paid for without penalty and interest.

No. An employer does not qualify for the waiver of any penalty and interest where no contributions are outstanding as at 30th June 2022. Section 4 of the Act states, ‘there is a waiver of all penalties and interest due and payable under section 39B in respect of any contribution outstanding as at 30th June 2022 by an employer under this Act…’

Where an employer fails to pay his outstanding contributions by 31st December, 2022, the penalties and interest which would have been payable in respect of the failure to pay the contributions shall be revived and become payable as if the waiver had not been granted.

The NIBTT has no authority under the Act to extend the waiver period.

An Employer may request an audit by completing the NI 201 form available on the NIBTT’s website and forward an email to auditrequest@nibtt.net

All payments must be accompanied by the relevant NI 184 forms.

Yes. An employer who registers during the waiver period can have their registration revoked within the parameters of the law.

Yes. The waiver is not applicable where the employer did not pay during the waiver period.

Yes. Payments may be remitted via your online banking arrangements and the requisite information submitted via the NIBTT’s website to verify the period of the payment and the employees for whom payment was remitted.

No. The waiver does not apply where there is a Court judgement, as the outstanding amount is now a judgement sum.

The Minister may by Order, extend the date for payment of contributions beyond December 31 2022.

Yes. Section 63(1) of the Act was also amended. This amendment increases the penalty for knowingly making any false statements, false representations and producing false documents from a fine of two thousand dollars ($2,000.00) and imprisonment for six (6) months to a fine of fifty thousand dollars ($50,000.00) and imprisonment for three (3) years on summary conviction.
Section 64(3) was also amended. This amendment increases the statutory limitation for the commencement of summary proceedings from within twelve (12) months to three (3) years from the date of the commission of the offence. In addition, this amendment extends the time for the commencement of summary proceedings from three (3) months to twelve (12) months from the date on which the Executive Director of the National Insurance Board of Trinidad and Tobago first knew of the commission of the offence.