Antigua and Barbuda
Sources and data for Antigua and Barbuda
Every value the calculators use, with its effective dates and a link to the official source.
ABST standard rate
- Current value
- 17%
- From
- 1 January 2024
- Checked on
- 29 October 2026
Days after the end of a tax period to lodge the ABST return
- Current value
- 15 days
- From
- 1 March 2024
- Checked on
- 29 October 2026
Social Security employee contribution rate
- Current value
- Private sector 7%
- Public sector 6%
- From
- 1 January 2025
- Checked on
- 29 October 2026
Social Security employer contribution rate
- Current value
- Private sector 9%
- Public sector 9%
- From
- 1 January 2025
- Checked on
- 29 October 2026
Maximum insurable earnings per month
No verified figure for today
Maximum insurable earnings per week
No verified figure for today
Medical Benefits Scheme employee rate, aged 16 to 59
- Current value
- 3.5%
- From
- 1 January 2011
- Source
- Laws of Antigua and BarbudaMedical Benefits Regulations, 2011 (S.I. 2011 No. 27), regulation 17
- Checked on
- 29 October 2026
Medical Benefits Scheme employee rate, aged 60 to 69
- Current value
- 2.5%
- From
- 1 January 2011
- Source
- Laws of Antigua and BarbudaMedical Benefits Regulations, 2011 (S.I. 2011 No. 27), regulation 17
- Checked on
- 29 October 2026
Medical Benefits Scheme employer rate, employees under 60
- Current value
- 3.5%
- From
- 1 January 2011
- Source
- Laws of Antigua and BarbudaMedical Benefits Regulations, 2011 (S.I. 2011 No. 27), regulation 17
- Checked on
- 29 October 2026
Social Security sickness benefit as a share of average weekly insurable earnings
- Current value
- 60%
- From
- 1 January 2021
- Checked on
- 29 October 2026
Longest sickness benefit spell before a medical referral
- Current value
- 26 weeks
- From
- 1 January 2021
- Checked on
- 29 October 2026
Maternity allowance as a share of average weekly insurable earnings
- Current value
- 60%
- From
- 1 January 2021
- Checked on
- 29 October 2026
Maximum weeks of maternity allowance
- Current value
- 13 weeks
- From
- 1 January 2021
- Checked on
- 29 October 2026
Fewest weeks worked used to average earnings for maternity allowance
- Current value
- 26 weeks
- From
- 1 January 2021
- Checked on
- 29 October 2026
Premium pay: multiple of the basic hourly wage
- Current value
- 1.5
- From
- 1 January 1975
- Checked on
- 29 October 2026
Hours in the standard work day
- Current value
- 8 hours
- From
- 1 January 1975
- Checked on
- 29 October 2026
Hours in the standard work week
- Current value
- 48 hours
- From
- 1 January 1975
- Checked on
- 29 October 2026
Public holiday work: multiple of the basic hourly wage, paid on top of the holiday wage
- Current value
- 1.5
- From
- 1 January 1975
- Checked on
- 29 October 2026
Vacation days earned per month of employment after probation
- Current value
- 1 day
- From
- 1 January 1975
- Checked on
- 29 October 2026
Sick days paid at the basic wage in each 12-month period
- Current value
- 12 days
- From
- 1 January 1975
- Checked on
- 29 October 2026
Severance pay: days of basic wage per month of service
- Current value
- 1 day
- From
- 1 January 1975
- Checked on
- 29 October 2026
Service that must be exceeded to qualify for severance pay
- Current value
- 1 year
- From
- 1 January 1975
- Checked on
- 29 October 2026
Longest statutory notice period
- Current value
- 30 days
- From
- 1 January 1975
- Checked on
- 29 October 2026
Longest probation period without a collective agreement
- Current value
- 3 months
- From
- 1 January 1975
- Checked on
- 29 October 2026
Unincorporated Business Tax bands for a sole trader (chargeable income for the year)
- Current value
Table with 3 brackets
$0 / $42,000 0% $42,000 / $186,000 8% $186,000 + 25% - From
- 1 July 2021
- Checked on
- 29 October 2026
Amount added to each band limit for every extra partner
- Current value
- $42,000
- From
- 1 July 2021
- Checked on
- 29 October 2026
Unincorporated Business Tax late filing penalty: fixed minimum
- Current value
- $500
- From
- 1 July 2021
- Checked on
- 29 October 2026
Unincorporated Business Tax late filing penalty: share of tax owing
- Current value
- 5%
- From
- 1 July 2021
- Checked on
- 29 October 2026
Education Levy bands on annual income
No verified figure for today
National minimum wage per hour
No verified figure for today
Eastern Caribbean dollars per US dollar (fixed parity)
No verified figure for today