Registration is mandatory and allows the NIS to assign a unique NIS number to each insured person in order to provide a record of contributions and benefits, based on that number.
Report the matter to the NIS immediately. We will investigate and ensure that your registration is effected. Every employer is required by law to register his/her employees within 7 days of employment. Failure to do so would result in summary conviction or a fine.
Every employee must furnish his/her employer with correct personal information necessary for the completion of the application for registration within 7 days of employment. Failing this, the employee is liable to a fine. However, NIS deductions must be made by the employer and paid to the NIS.
An employee is a person who performs services under a contract of service or apprenticeship. Further, under the NIS Legislation an employee is someone who:
- Is wholly or mainly engaged and is remunerated by salary (cash over $15 a week, or kind)
- Engages in full time, part time, or temporary employment
- Is between the ages of 16 and NIS’ pensionable age
Both the employer and the employee pay the NIS contributions. The employee pays 4.5% of his/her wage/salary and this is matched by 5.5% by the employer.
For National Insurance purposes, earnings include salary/wages, overtime payment, payment for night or shift work, arrears on salary, holiday pay, family allowances, bonuses, gratuities, commission, service charge, payments in kind and danger money.
No. Severance payment is exempt from NIS deductions.
No you are not required to pay any contributions. Once you are re-employed, your employer is required to pay .5% of your salary for employment injury.
Yes, both you and your employer. However, you are required to write to the NIS requesting the refund within two years from the date on which the contribution was paid.
Yes. You can register under the Self-Employed Programme and pay contributions. There is a flexible contribution plan from which you can select. You are encouraged to select a category that best fits your monthly income.
Yes. You can continue paying as either:
- A voluntary contributor, but this must be done within three months of cessation of employment.
- A self-employed until you attain the NIS pensionable age. You would be required to complete a new registration form for that programme, but your NIS number would be retained.
Yes, if convicted the employer is liable to pay the amount which he failed to pay.