No income tax — but 16% social security and 7% medical

Antigua and Barbuda has a feature that distinguishes it from most of the region: no personal income tax.

That does not mean nothing comes off your pay, but it changes the arithmetic substantially.

The contributions

• Social security: 16% total between employer and employee
• Medical benefits: 7% total

These are governed by the Social Security Act, 1972, and both employers and employees contribute to the Social Security Fund.

What social security covers

• Retirement pensions
• Sickness benefits
• Maternity benefits
• Unemployment insurance

The unemployment component is notable — many Caribbean systems do not have one.

Health coverage

Employees are covered under the National Health Insurance Scheme, funded through the medical benefits contribution. Private employers may offer supplementary health insurance on top.

Workmen's compensation

The Workmen's Compensation Act (2014) requires employers to compensate workers for job-related injuries or illnesses, covering medical leave pay and financial support for permanent disability, plus death benefits.

Leave entitlements

Published guidance varies. Sources give annual leave figures of 21 days and 28 days, so confirm the entitlement applicable to your category with the Labour Department.

There are 12 public holidays.

Maternity and paternity

Maternity: 12 weeks, with at least 8 weeks paid.

Paternity: there is no national statutory entitlement. However, the Antigua and Barbuda Workers' Union has secured 3 to 10 days of paid leave in certain workplaces, with the exact duration depending on the specific agreement.

That is a good illustration of why knowing whether a collective agreement covers you matters.

Sick leave

Up to 10 days per year, with a medical certificate required after 2 days of absence.

Verify your contributions

Check your record with the Social Security Board directly. A deduction does not prove remittance, and gaps affect pension, sickness, maternity and unemployment benefits alike.