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There is a social security tax, referred to as National Insurance, that is deducted at source at varying rates. The maximum rate is TTD 414.30 per week for monthly income over TTD 13,600, which is payable TTD 276.20 by the employer and TTD 138.10 by the employee.
The total Contribution for Employed Contributors is 14% of the actual Wage / Salary paid to the Employee. This is derived from a 5.6% deduction from the Employees pay, and the remaining 8.4% paid by the Employer on behalf of the Employee.
The old age pension (universal) is destined to people older than 65. Only people who have been citizens of Guyana for less than ten years, and foreigners with more than 20 years of residence in Guyana are elegible for this pension.
There is a requirement for compulsory participation under the National Insurance scheme. There is no exemption for the employee or the employer. Contributions at the following rates are compulsory and must be deducted by the employer and paid by the 15th day of the following month: Employee: 5.6% of insurable earnings.
National Insurance Scheme (NIS) Contribution: 5.6% of gross salary up to $280,000.
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A person who qualifies for pension is entitled to 40% of his relevant wage for the first 750 contributions, and an additional 1% for each complete block of 50 contributions above 750.
Weekly Pension = (40% x item (e)) + (1% x item (e)) for each group of fifty- (50) Contributions in excess of seven hundred and fifty (750) Contributions. The Rate of Pension however, must not be less than 50% of the existing Public Service Minimum Wage, nor greater than 60% of the Average Weekly Insurable Earnings.

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