Updates
What changed in the official data for Antigua and Barbuda, the day it changed
Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.
- Latest change
- Source review
- Every day
- Sources we follow
- Parliament of Antigua and Barbuda, Antigua and Barbuda Social Security Board, Laws of Antigua and Barbuda and 1 more
How it stays current
An agency publishes
A regulation, an index or an exchange rate comes out in the official source.
Checked before use
Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.
The calculators update
The calculators switch to the new figure, and the change is logged here with its source.
Change log
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ABST standard rate is 17%
The Revenue (Miscellaneous Provisions) Act, 2023, gazetted on 29 December 2023, raised the standard rate of the Antigua and Barbuda Sales Tax from 15% to 17% and brought the 14% accommodation rate up to 17%. The Sales Tax (Amendment) Act 2024 later set the return deadline at 15 days after the end of the period. Our ABST calculator uses both.
- Rule
Social Security rates up to 16% in the private sector
From 1 January 2025 the private sector rate is 16% of insurable earnings, with the employee paying 7% and the employer 9%. The public sector rate is 15%, split 6% and 9%. Our Social Security, employer cost and take-home pay calculators use the new split.
- Review
We checked 26 figures against the official source
The values in force were confirmed with Antigua and Barbuda Social Security Board, Inland Revenue Department, Laws of Antigua and Barbuda and Parliament of Antigua and Barbuda.
See the 26 figures
- ABST standard rate17%In force from 1 January 2024 · Parliament of Antigua and Barbuda
- Amount added to each band limit for every extra partner$42,000In force from 1 July 2021 · Inland Revenue Department
- Days after the end of a tax period to lodge the ABST return15 daysIn force from 1 March 2024 · Parliament of Antigua and Barbuda
- Fewest weeks worked used to average earnings for maternity allowance26 weeksIn force from 1 January 2021 · Antigua and Barbuda Social Security Board
- Hours in the standard work day8 hoursIn force from 1 January 1975 · Laws of Antigua and Barbuda
- Hours in the standard work week48 hoursIn force from 1 January 1975 · Laws of Antigua and Barbuda
- Longest probation period without a collective agreement3 monthsIn force from 1 January 1975 · Laws of Antigua and Barbuda
- Longest sickness benefit spell before a medical referral26 weeksIn force from 1 January 2021 · Antigua and Barbuda Social Security Board
- Longest statutory notice period30 daysIn force from 1 January 1975 · Laws of Antigua and Barbuda
- Maternity allowance as a share of average weekly insurable earnings60%In force from 1 January 2021 · Antigua and Barbuda Social Security Board
- Maximum weeks of maternity allowance13 weeksIn force from 1 January 2021 · Antigua and Barbuda Social Security Board
- Medical Benefits Scheme employee rate, aged 16 to 593.5%In force from 1 January 2011 · Laws of Antigua and Barbuda
- Medical Benefits Scheme employee rate, aged 60 to 692.5%In force from 1 January 2011 · Laws of Antigua and Barbuda
- Medical Benefits Scheme employer rate, employees under 603.5%In force from 1 January 2011 · Laws of Antigua and Barbuda
- Premium pay: multiple of the basic hourly wage1.5In force from 1 January 1975 · Laws of Antigua and Barbuda
- Public holiday work: multiple of the basic hourly wage, paid on top of the holiday wage1.5In force from 1 January 1975 · Laws of Antigua and Barbuda
- Service that must be exceeded to qualify for severance pay1 yearIn force from 1 January 1975 · Laws of Antigua and Barbuda
- Severance pay: days of basic wage per month of service1 dayIn force from 1 January 1975 · Laws of Antigua and Barbuda
- Sick days paid at the basic wage in each 12-month period12 daysIn force from 1 January 1975 · Laws of Antigua and Barbuda
- Social Security employee contribution rate2 valuesIn force from 1 January 2025 · Antigua and Barbuda Social Security Board
- Social Security employer contribution rate2 valuesIn force from 1 January 2025 · Antigua and Barbuda Social Security Board
- Social Security sickness benefit as a share of average weekly insurable earnings60%In force from 1 January 2021 · Antigua and Barbuda Social Security Board
- Unincorporated Business Tax bands for a sole trader (chargeable income for the year)table with 3 bracketsIn force from 1 July 2021 · Inland Revenue Department
- Unincorporated Business Tax late filing penalty: fixed minimum$500In force from 1 July 2021 · Inland Revenue Department
- Unincorporated Business Tax late filing penalty: share of tax owing5%In force from 1 July 2021 · Inland Revenue Department
- Vacation days earned per month of employment after probation1 dayIn force from 1 January 1975 · Laws of Antigua and Barbuda