Registration

Registration is the process by which the NIBTT records specific data in respect of Employers and Employees and issues a unique Registration Number, which positively identifies one entity from another or one insured person from another.

The registration process is the foundation of the service we provide. In addition to being a legal requirement, the registration process enables the NIBTT to expeditiously determine applications for benefit because it can:

  • Establish and maintain a sound and accurate database of all employers and insured persons.
  • Properly identify one entity or insured person from another.
  • Maintain accurate and complete contribution records on each insured person.

NOTICE 
With effect from January 7th 2008, the Board may reject or revoke the registration of any person or entity applying for registration as an employer where the registration is as a result of fraud, misrepresentation, or mistake.

Board – the National Insurance Board of Trinidad and Tobago.

Contribution Year– the period of 52 weeks or 53 weeks beginning with the first Monday in July and ending with the Sunday immediately before the first Monday in July.

Due Date – the last day of the month.

Employee / Employed Person – a person in receipt of earnings in respect of employment or a Paid Apprentice.

Paid Apprentice – a person who enters into a contract of apprenticeship for which remuneration of $200.00 or more per week is paid by the employer.

Unpaid Apprentice – a person who enters into a contract of apprenticeship for which remuneration of less than $200.00 per week is paid by the employer.

New Employee – a person who starts employment with a new/previous employer  and earns $200.00 or more per week. A person who starts employment with a new/previous employer and earns less than $200.00 per week will not be covered under the System.

Termination of Employment – the day on which the employment actually comes to an end whether such termination is in accordance with the contract or not or whether such employment is to be resumed at a later date.

The Act – The National Insurance Act.

  • Every person or entity that employs at least one other person and pays that person at least $200.00 per week; or employs unpaid apprentices must be registered as an Employer within 14 days of employing his first employee/unpaid apprentice.
  • Any employee who earns $200.00 or more per week. The contract of employment may be written or oral, expressed or implied. Paid and unpaid apprentices are also required to be registered.
  • Anyone employed in a professional capacity on a full-time basis, for which a salary is paid. This includes a Doctor at a Hospital, a Priest, Pastor, Nun or domestic who receives a salary of $200.00 per week or more.
  • Anyone employed as a Share Fisherman or Taxi Driver or Traveling Salesman, where a Contract allows for payment to be made on a share of earnings or profits.
  • Anyone employed temporarily with a Firm, Business Organization, Government Department or Statutory Body (e.g. student during vacation periods $200.00 per week or more).
  • Insurance Agents or Car Salesmen who work on a full time basis and are paid by commission on sales $200.00 per week or more.
  • Foreign employees engaged in work in Trinidad & Tobago on a contract basis, or on Work Permits.
  • Persons who are employed and who earns less than $200.00 per week.
  • A person who is not a citizen of Trinidad and Tobago and who is exempt from Social Security Legislation by virtue of International Conventions governing Diplomatic and Consular Relations.
  • 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 that Organization.
  • A person who has been granted exemption under the terms of a reciprocal social security agreement between that country and Trinidad and Tobago.

The unregistered employee or unpaid apprentice is required to provide his employer with all personal particulars necessary for proper Registration by completing the Prescribed Form (NI4 Application to Register as an Employed Person) within seven (7) days of employment.

All fields on the Prescribed  Form NI4 should be completed. However, Registration can be effected, if the mandatory fields are completed.

These mandatory Fields are:

  • Surname
  • First Name
  • Date of Birth
  • Place of Birth
  • Sex
  • Home Address
  • Father’s Name
  • Mother’s Name
  • Marital Status
  • Name and Address of Employer
  • Application Date
  • Signature (if person is no longer employed, will be accepted without signature)

Registration number shown on any one of the following:

  • An Identification Card issued under the Representation of the Peoples Act – National ID Card.
  • Valid Driver’s Permit.
  • Passport
     

The employer must submit all Prescribed Forms (NI4  Application to Register as an employed Person) to the NIBTT Service Centre within fourteen (14) days of hiring the employee.

Where the employee ceases work prior to completion of the Prescribed Form (NI 4), the employer will: –

  • Complete the Form from his personnel records.
  • Insert the note ‘Completed based on employers records’ at the top of the Form.
  • Submit to the Service Centre for processing

Upon being satisfied that the application for Registration of an employee or unpaid apprentice is in order the NIBTT shall deliver to the employer a N.I. Registration Card for delivery to the employee and or unpaid apprentice and a list of the Registration Number of each employee, or unpaid apprentice, to be retained and used by the employer in doing business with the Board.

An employer who ceases to be in business, must, within one month, inform the NIBTT and return the Certificate of Registration and all other documents required to be kept in accordance with Contribution Regulation 5(1) to the NIBTT.

In the case of death or being declared bankrupt, your personal representative or trustee in bankruptcy must inform the NIBTT and return the Certificate of Registration within one month of death or bankruptcy.

In the case of a body corporate, its Secretary shall inform the NIBTT when the name is removed from the Register of Companies under the provisions of the Companies Act, and return the Certificate of Registration to the NIBTT within one month.  In the case of an unincorporated association of persons, the Secretary or former partners must inform the NIBTT and return the Certificate of Registration within one month of the removal of the name of the body corporate from the register of companies or the dissolution of the partnership as the case may be.

Under the National Insurance Act, Chapter 32:01 as amended, all employers, their employees and unpaid apprentices, except those exempted under section 29:01 and 29:02 of the Act, Article 3 of the CARICOM Reciprocal Agreement and Article III to VI of the Canada Reciprocal Agreement, must register with the NIBTT.

Employers are required by Law to pay contributions on behalf of all employees and unpaid apprentices and submit statements of contributions due and paid for all employed persons.

Employers have obligations under the act, some of which carry penalties and fines for non-compliance.  Your obligations are:

  • To register as an employer within 14 days of hiring your first employee;
  • Where the employee did not provide you with a National Insurance Number within 7 days of employment you are required to register such employee and unpaid apprentice within 14 days of hiring him or her;
     
  • To inform your employees within 21 days of hiring them whether or not you have registered them or not;
  • To prepare accurate pay records in the appropriate format;
  • To make appropriate National Insurance deductions from each of your employees earning at the time that payment of such earnings is made. 
  • To remit the combined contribution to the NIBTT Service Centre on or before the last day of the month;
  • Ensure that the correct information relating to the contributions being paid and the employees to whom it relate are remitted to the NIBTT at the time that such contributions are being paid;
     
  • To complete the employer section on all forms relating to insured persons in your employ;
  • To provide insured persons, whose employment has been terminated, with a Termination Certificate that indicates the contributions paid to the NIBTT on their behalf.
     
  • To inform the NIBTT immediately if any of the following are changed:
  • The business address.
  • The name or nature of the business.
  • The owners or directors of the business.
  • To inform the NIBTT immediately of the intended date of closure of the business and return the National Insurance Certificate of Registration.

NOTE: Employers who fail to register themselves as employers or their employees, including unpaid apprentices, domestic workers and/or casual agricultural workers within the specified time frames are liable on summary conviction to a fine of $5,000.00

Role of the Employer in the Employees’ Benefits

The employer is required under National Insurance Benefit Regulations 34 and 38 to complete the relevant sections of the employee’s benefit claim forms.

NOTE: Forms must be returned immediately to ensure that your employees’ claims can be processed promptly.

Employees/Unpaid Apprentices

Where an employee or unpaid apprentice (a person who enters into a contract of apprenticeship or training for which remuneration of less than $200.00 per week is paid by the employer) is registered with the NIBTT, he must provide his employer with his N.I. Number within 7 days of employment. Where the employee or unpaid apprentice is not registered with the NIBTT, he must provide his employer with all personal particulars necessary for the proper completion of the registration form within 7 days of employment. The employee shall be responsible for the correctness of the particulars inserted on the application form.

Where the employer fails to register the employee or unpaid apprentice within 21 days of employment and informs the employee or unpaid apprentice accordingly, such person will apply to the NIBTT for registration within 28 days of employment.

Processing of the Application

Upon being satisfied that the application for Registration of an employed person or unpaid apprentice is in order the NIBTT shall deliver to the employer a N.I. Registration Card, for deliver to the employee and or unpaid apprentice and a record of the Registration number of each employed person, or unpaid apprentice which is to be retained by the employer.

NOTE: An employee (excluding a domestic or casual agricultural worker) or unpaid apprentice who fails to provide the employer with complete and correct information needed for registration or, who fails to apply for registration within 28 days of employment will be liable on summary conviction to a fine of $500.00.

National Insurance Registration Cards

A National Insurance Registration Card will be issued to the following insured persons:-

  • New Registrant – a person for whom registration has been completed.
  • A person for whom Registration update has been completed upon data clean up.
  • Replacement Card Applicant a person who has lost or damaged his card.

Where the insured person has not been issued with a National Insurance Registration Card or where changes have been effected, a National Insurance Registration Card must be issued to the insured person at no cost to the insured.

The N.I. Registration Card contains the following information:

Name:
National Insurance Number:
Date of birth:

The Authorised Officer

The NIBTT, under the authority of the National Insurance Act, appoints the Authorised Officer (sometimes called the Compliance Officer), to ensure that the requirements of that Act are being met. The Authorised Officer is vested with certain statutory powers.

In accordance with Section 32(1) of the National Insurance Act the Authorised Officer has the power to enter any premises or place at all reasonable times (except a private dwelling house which is not used for trade or business) where the Officer has reason to believe that a business is going on, and that there are employees within the meaning of the National Insurance Act (See “Which Employees Must Be Registered”).

The Officer may also enter any place where books, records or other documents relating to employees are kept.

The Officer is empowered to examine all such books, records, documents or papers, computers or associated apparatus used in the collection, delivery or maintenance of records of employees, their wages/salaries and such other particulars as may be relevant to the National Insurance Act.

The Authorised Officer may be assisted by any other person in the search. If it is considered that there has been a violation of the National Insurance Act or Regulations, the Authorised Officer may retain these records. In such a case, the Officer will give a receipt for any documents to be taken away.

The Warrant Of Authority

The Authorised Officer must produce a WARRANT OF AUTHORITY. This Warrant has a picture of the Authorised Officer. As an employer, you should always ask to see this Warrant of Authority before allowing National Insurance documents to be examined or removed from your custody.  
 
The Authorised Officers are not authorised to receive contributions or any other payments on behalf of the NIBTT. Their duty is to ensure that you comply with the National Insurance requirements.

All sums due and owing to the NIBTT must be paid to the cashier at the NIBTT Service Centre.

If you are approached by anyone claiming to be an Authorised Officer of the NIBTT, who demands any payments from you, you should report this to the POLICE immediately. Authorised Officers DO NOT COLLECT money for the NIBTT.

Liabilities of Directors/Managers

Where judgment is given against a body corporate, the Directors and Managers of such a body corporate may be jointly and severally liable together with the body corporate to pay the amount outstanding as well as the respective interest and penalties.

The Director or Manager may not be held liable if he/she establishes that he/she exercised a degree of care, diligence and skill to prevent the failure to pay by the body corporate, which a prudent person would have exercised in comparable circumstances. 

Offences

Under Section 32:5 of the National Insurance Act, anyone who willfully delays or obstructs an Authorised Officer in the exercise of that Officer’s powers, or refuses to answer any questions, or to provide any information, or refuses to produce any document when required to do so, commits an offence and can be prosecuted and fined.

An employer who fails to keep, at his place of business, a record for each of his employees and unpaid apprentices showing the particulars required under “Preparation of Pay Records” on Page 12, commits an offence.

Anyone who knowingly gives false or misleading information in relations to the provisions of the Act commits an offence.

An employer who fails to pay contributions due, or deducts any part of the employer’s contribution from an employee’s wages/salary, or contravenes any other requirement of the laws, commits an offence and can be prosecuted and fined.  It is also an offence to deface or destroy or to falsify accounts dealing with National Insurance.

False Information Penalty

Persons who make misleading, false or deceptive statements when furnishing particulars will be liable to a fine of $3000.00 and imprisonment for two years (Section 33 of NI Act, Chapter 32:01).

Any person (whether for himself or for another person) who makes false statements for the purpose of obtaining a benefit or payment is liable to a fine of $2000.00 and imprisonment for 6 months (Section 63 (1) of NI Act, Chapter 32:01).

Registration/Contribution Forms

National Insurance Forms that you will need as an employer and employed person:

NI 1 Application to Register as an Employer (To be completed within 14 days of hiring your first employee)

NI 4 Application to Register as an Employed Person (Give this to all employees who are working for the first time)

NI 182 Change of Particulars of the Insured Person

NI 184 Particulars of Contributions Due

NI 187 Summary of Contributions Due/In Arrears

Additional information

Notice 
With effect from January 7th 2008, the Board may reject or revoke the registration of any person or entity applying for registration as an employer where the registration is as a result of fraud, misrepresentation, or mistake.

Use of National Insurance Forms
Whenever  you perform National Insurance functions under the National Insurance Act or Regulations, you must accurately complete the specific National Insurance forms that are designed so that you can give all the information required.

All of these forms are available FREE of charge at any National Insurance Service Centre or are downloadable.

If you have any difficulty in understanding your role and function with respect to National Insurance, you should visit the most convenient National Insurance Service Centre, where the Manager and staff will be pleased to assist you. In addition, an Authorised Officer will be pleased to provide you with further explanations or assistance upon request.

You may also request a free educational seminar for your employees, through the Corporate Communications Department, via email at seminars@nibtt.net

Contact the NIBTT Hot-line: 625-4NIS (625-4647) or e-mail us at customercare@NIBTT.net