NIS: sickness from the third day, maternity at 70%

The National Insurance Scheme funds most of the income protection available to Guyanese workers, and in one case it is the only source.

Sick leave is not in the labour law

This surprises people: sick leave is not part of Guyanese labour legislation. Employers may permit certified and uncertified sick days as a matter of policy, but there is no statutory entitlement.

What exists is the NIS sickness benefit, which pays from the third day at 70% of your wage, for up to 26 weeks.

So the first two days are generally unpaid unless your employer's policy covers them.

Maternity

13 weeks of maternity leave, extendable by a further 13 weeks where there are complications from pregnancy or delivery.

It is paid by NIS at 70% of average weekly insurable earnings, and must be taken beginning six weeks before the due date.

No paternity leave

There is currently no national legislation mandating paternity leave in Guyana. Some employers offer it by policy.

What NIS covers

Old age pensions, sickness benefits, maternity benefits and employment injury compensation.

Contributions

Both employers and employees contribute, at rates set as percentages of insured earnings up to a ceiling. Employers must remit monthly, alongside PAYE to the Guyana Revenue Authority.

Annual leave

Statutory annual leave is around two weeks — 12 working days — after one year of continuous service, rising with longer service.

Many employers, especially in the energy sector, offer considerably more. Accrued leave is paid in lieu on termination.

Income tax

PAYE applies at progressive rates of 25% and 35%, with the first GYD 140,000 per month tax-free from 2026.

Verify your contributions

Check your NIS record directly. A deduction on your payslip does not prove remittance, and gaps affect your pension, sickness and maternity benefits alike.