What are payroll taxes in Saint Kitts and Nevis?

There is no individual income tax in St. Kitts & Nevis.

Social security contributions – Employers contribute 5% of employee earnings for social security (main scheme) and 1% of employee earnings for employment injury benefits. The contribution ceiling for the main scheme and employment injury benefits is XCD 6,500 per month. Employers also contribute 3% of employee earnings for the Housing and Social Development Levy and 1% of employee earnings for severance payments.  

Employees contribute 5% of earnings to social security, up to a contribution ceiling of XCD 6,500. The Housing and Development Levy also applies, at a rate of 3.5% on earnings up to XCD 6,500; 10% on earnings from XCD 6,500.01 to 8,000; and 12% on earnings exceeding XCD 8,000.