NIS and employing staff
Registering as an employer with the National Insurance Scheme, the contribution rates, the private sector minimum wage, PAYE, and where to find Guyana's labour laws.
General information only, not legal or payroll advice. Check with NIS, GRA, the Ministry of Labour or an accountant before you set up payroll.
Registering as an employer with NIS
- Download Form R400F1 R1, Application for Registration as an Employer from the NIS downloads page [1].
- The form asks for the employer's name (the branch that pays wages), business address, start-up date, contact details, nature of business, the employer's TIN, and the number of employees by sex [2].
- Attach your TIN certificate and, for a business or company, the business registration or certificate [2].
- Register your workers using Form R400F5 R0, List of Employed Persons for Registration. Workers who are not yet registered use R400F4 R0 [1].
NIS says forms must be printed back and front in the correct page order or they will not be accepted [1].
Working for yourself? Self-employed people register with Form R400F4A R0 [1].
Contributions [3]
| Who | Rate | Notes |
|---|---|---|
| Employed person | 14% of wages | 5.6% deducted from the employee, 8.4% paid by the employer |
| Wage ceiling | G$280,000 a month or G$64,615 a week | In force since January 2020 |
| Self-employed | 12.5% of declared income | |
| Voluntary contributor | 9.3% of insurable earnings |
Cover is compulsory for people aged 16 to 60 in insurable employment [3]. NIS publishes monthly and weekly contribution schedules and an electronic schedule file on its downloads page [1]. You can apply for an employer compliance certificate with form C100F72 R0 [1]. The Small Business Bureau and the Local Content Secretariat both ask for NIS compliance [11][12].
PAYE income tax
Employers deduct income tax from wages and pay it to GRA. For 2026, GRA's notice sets the monthly personal allowance at G$140,000 (or one third of income, if higher), with 25% on chargeable income up to G$3,360,000 a year and 35% above that [4]. Employers must give each employee a statement of earnings on the 7B form [4]. See also Income tax and NIS for individuals.
Minimum wage
- The private sector national minimum wage is G$60,147 a month, payable from 1 July 2022 under the Labour (National Minimum Wage) Order 2022 [5][6].
- The Ministry of Labour's home page shows an hourly figure of G$347 [7].
- The order sets a normal work week of 40 hours, no more than five days. A first breach can bring a fine of G$50,000 [5].
We did not find a newer private sector minimum wage order on official pages as of 24 October 2026. Check with the Ministry of Labour before setting wages.
Labour laws
The Ministry of Labour lists the laws it administers on its Labour page, including the Holidays with Pay Act (Cap. 99:02), the Household Service Workers Act (Cap. 99:01), the Shops Act (Cap. 91:04) and the Trade Union Act (Cap. 98:03) [8]. It also publishes brochures on overtime and leave, and has an online complaint form [8][9]. Occupational safety and health rules are on its OSH page [10].
References
- NIS, "Downloads". https://www.nis.org.gy/downloads (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- NIS, Form R400F1 R1 "Application for Registration as an Employer" (rev. Oct 2021). https://www.nis.org.gy/pdf/iso/FORM_R400F1_R1_Application_for_Registration_as_Employer.pdf (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- NIS, "Information On N.I.S Contributions". https://www.nis.org.gy/information_on_contributions (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- GRA, "Revised Personal Allowance and Deductions for Income Tax 2026" (26 Feb 2026). https://gra.gov.gy/notice-to-employers-employees-self-employed-persons-revised-personal-allowance-and-deductions-for-income-tax-2026/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- Department of Public Information, "Increased minimum wage for private-sector workers payable from July 1" (28 Jun 2022). https://dpi.gov.gy/increased-minimum-wage-for-private-sector-workers-payable-from-july-1/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- Official Gazette, Order No. 20 of 2022, The Labour (National Minimum Wage) Order 2022. https://officialgazette.gov.gy/index.php/publications/1831-extraordinary-gazettes-24th-june-2022-order-no-20-of-2022-the-labour-national-minimum-wage-order-2022 (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- Ministry of Labour home page. https://labour.gov.gy/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- Ministry of Labour, "Labour". https://labour.gov.gy/labour/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- Ministry of Labour, "Complaint". https://labour.gov.gy/complaint/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- Ministry of Labour, "OSH". https://labour.gov.gy/osh/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- Small Business Bureau, "FAQ". https://sbb.gov.gy/faq/ (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
- Local Content Secretariat, "How to Register" (v4.2). https://lcregister.petroleum.gov.gy/wp-content/uploads/2026/02/Requirements-for-New-Applications_4.2.pdf (checked 24 Oct 2026) Open source Checked 24 Oct 2026.
Categories: Doing business | Employment
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