NIS at 5.6% / 8.4% to G$280,000 a month and 2026 PAYE with the G$140,000 or one-third allowance and 25% / 35% bands, in Guyana dollars.
Built-in rates (as of 2026-11) · source: Guyana Revenue Authority and the National Insurance Scheme
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For guidance only. These figures follow the official published rates, ceilings and tax tables for Guyana as checked in November 2026 (sources in the Rules panel). They are not tax advice, rates and ceilings change, declared allowances and company rules can alter a payslip, and any point marked unconfirmed should be checked before relying on it. Check anything that matters with the Guyana Revenue Authority and the National Insurance Scheme.
Enter a gross salary and the pay period and this calculator shows the two statutory deductions on a Guyana payslip, National Insurance (NIS) and income tax (PAYE), with the employer's NIS contribution, the net pay and the total cost of employment, in Guyana dollars. It applies the Guyana Revenue Authority's 2026 notice to employers and the NIS contribution rules.
NIS is 5.6% from the employee and 8.4% from the employer on earnings up to G$280,000 a month (G$64,615 a week), so at or above the ceiling the employee pays G$15,680 a month. PAYE from 1 January 2026 gives a personal allowance of G$140,000 a month (G$1,680,000 a year) or one third of income, whichever is greater, with the employee's NIS deducted before tax. Chargeable income up to G$3,360,000 a year (G$280,000 a month) is taxed at 25% and anything above at 35%.
The one-third rule means the allowance starts growing once pay passes G$420,000 a month, which the slider marks. Child allowances (G$10,000 a month per child under 18), medical and life insurance premiums (up to 10% of pay or G$50,000 a month) and the first G$50,000 of overtime or second-job income are also tax-free under the 2026 notice; they depend on the employee's declaration and are not applied here, so enter base wages. The Rules panel links the GRA notice and the NIS page with the dates checked.
Background reading: Sick pay explained
A personal allowance of G$140,000 a month (G$1,680,000 a year) or one third of your income, whichever is greater, effective 1 January 2026 under the Income Tax (Amendment) Act No. 3 of 2026. NIS is deducted before tax. Chargeable income up to G$3,360,000 a year is taxed at 25% and the excess at 35%.
5.6% of earnings from the employee and 8.4% from the employer (14% together) on earnings up to G$280,000 a month or G$64,615 a week, for employees aged 16 to 60. Above the ceiling the deduction stays at G$15,680 a month.
When a third of your pay is more than G$140,000 a month, which happens above G$420,000 a month. From there the allowance is one third of pay, so only two thirds (less NIS) is chargeable. The calculator picks whichever allowance is greater and says which it used.
Under the 2026 notice the first G$50,000 a month of overtime is exempt, as is the first G$50,000 a month from a second job. This calculator taxes the whole gross you enter, so enter base wages or deduct exempt overtime first.
Yes: the PAYE figures are from the GRA's Notice to Employers, Employees and Self-employed Persons for 2026 and the NIS figures from the National Insurance Scheme's contributions page. Rates and thresholds change each January; the Rules panel shows the date they were checked.
Free to use and works in your browser: the pay you type stays on your device. The rules are built in from the official published rates and tables (sources and dates in the Rules panel) and nothing you type is sent anywhere. Figures are for guidance only: pay rules are set by each country's law and by your contract, so check anything that matters with the authorities named below or your payroll.
PunchClock turns clock-ins into timesheets and payslips with each country's statutory deductions applied automatically. Ask us about Guyana payroll.