Antigua & Barbuda Social Contributions Guide: EE 8%, ER 10%, Cap XCD 5,200 2026
Antigua and Barbuda's social security system requires contributions from both employees and employers. Social Security: Employee 4%, Employer 6%. Medical Benefits: Employee 4%, Employer 4%. Social Security contributions are capped at XCD 5,200 per month insurable earnings. Here is how social contributions work in 2026.
Social security contributions in Antigua and Barbuda fund the Social Security scheme (old-age pension, disability, survivors, sickness, maternity) and the Medical Benefits Scheme (healthcare access). The system is administered by the Antigua and Barbuda Social Security Board and the Medical Benefits Scheme. Contributions are mandatory for all employed individuals. The tax year follows the calendar year. Personal income tax overview →
Real-world example: An employee with a gross monthly salary of XCD 4,000. Employee deductions: Social Security 4% = XCD 160, Medical Benefits 4% = XCD 160, total = XCD 320. Employer adds: Social Security 6% = XCD 240, Medical Benefits 4% = XCD 160, total = XCD 400. Total contribution: XCD 720. For a salary of XCD 8,000/month, Social Security is calculated only up to the cap of XCD 5,200: Employee SS 4% of XCD 5,200 = XCD 208, Medical Benefits 4% of XCD 8,000 = XCD 320. Total employee: XCD 528. Pension system guide →
Contribution Rates 2026
- Social Security — Employee (4%): Funds old-age pension, disability, survivors, sickness, and maternity benefits
- Social Security — Employer (6%): Employer contribution to the Social Security scheme
- Medical Benefits — Employee (4%): Funds the Medical Benefits Scheme for healthcare access
- Medical Benefits — Employer (4%): Employer contribution to the Medical Benefits Scheme
- Social Security cap: Contributions are capped at XCD 5,200 per month insurable earnings
- Medical Benefits cap: No cap — Medical Benefits apply to full gross salary
Total combined: Employee 8%, Employer 10%. Total: 18% of gross salary.
Who Must Pay
- Employees: All employed individuals under an employment contract must contribute. Deductions are made by the employer and remitted to the Social Security Board
- Employers: All registered businesses employing staff must pay employer contributions in addition to remitting employee contributions
- Self-employed: Self-employed individuals may register and pay social contributions at prescribed rates
- Voluntary contributors: Unemployed individuals may make voluntary contributions to maintain pension eligibility
Benefits Covered
- Old-age pension: Retirement pension payable from age 62, with at least 10 years of contributions
- Disability pension: For individuals unable to work due to disability
- Survivor's pension: Benefits for dependents of deceased contributors
- Sickness benefit: Temporary incapacity benefit for employees unable to work due to illness
- Maternity benefit: Paid maternity leave for eligible contributors
- Medical Benefits Scheme: Access to healthcare services, including doctor visits, hospital treatment, and medications
Compliance and Reporting
Employers must register all employees with the Social Security Board before work begins. Monthly contribution declarations and payments are due by the 15th of the following month. Failure to register employees or remit contributions results in penalties, interest, and potential legal action. The Social Security Board conducts regular inspections.
Can expatriates opt out of Antiguan social security?
Expatriates working in Antigua and Barbuda are generally subject to the social security system. However, bilateral social security agreements may allow continued coverage in the home country. Check with the Social Security Board for applicable agreements.
What happens if an employer fails to pay contributions?
Non-payment or late payment incurs interest and penalties. The Social Security Board can enforce collection through legal proceedings, asset seizure, and business registration suspension.