Social Security at the 2026 MSSF rates and PAYE by tax code from the Inland Revenue tables, in EC dollars, employee and employer side.
Built-in rates (as of 2026-11) · source: Montserrat Social Security Fund and the Inland Revenue Department (MCRS)
| Line | Rate | Employee | Employer |
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For guidance only. These figures follow the official published rates, ceilings and tax tables for Montserrat 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 Montserrat Social Security Fund and the Inland Revenue Department (MCRS).
Enter a gross wage, the pay period and (if it matters) the employee's age, and this calculator shows the two statutory lines on a Montserrat payslip: the Montserrat Social Security Fund contribution and income tax (PAYE), with the employer's Social Security alongside, the net pay and the total cost of employing the person. It uses the official 2026 MSSF rate tables and the Inland Revenue Department's PAYE tables, in Eastern Caribbean dollars.
Social Security is 7% from the employee and 8% from the employer (the employer share includes 1% for employment injury) on insurable earnings up to EC$4,000 a month or EC$923 a week, so the contribution stops rising once pay reaches the ceiling. Employees under 16 are not insured and from pensionable age (65) only a 1% employment-injury contribution applies, which is why the calculator asks for age.
PAYE works the way the IRD tables do: the employee's own Social Security deduction sets a tax code (180 to 250) that fixes the personal allowance (EC$18,000 a year, more for a higher contribution), the pay is annualised, the bands from the Income and Corporation Tax (Amendment) Act 2024 apply (5% on the first EC$7,000 of chargeable income, then 20%, 25%, 30% and 40% above EC$150,000 of income), and the result is divided by the pay periods and rounded to the dollar. The calculator reproduces the printed table cells for monthly, fortnightly and weekly pay, and shows the code it used.
Montserrat has no other payroll levies (no health, education or housing levy), so these are normally the only statutory deductions. Anything else on a payslip is a company deduction and should be shown separately.
Background reading: Sick pay explained
For 2026, 7% of insurable earnings from the employee and 8% from the employer, on earnings up to EC$4,000 a month (EC$923 a week). At or above the ceiling the employee pays EC$280 a month and the employer EC$320. Rates have stepped up each January since 2022; 2026 is the last announced step.
The employer reads the employee's Social Security deduction for the period against the IRD's ranges and gets a code such as 180M, 206W or 210F. The number is the personal allowance in hundreds of dollars (180 = EC$18,000; 210 = EC$21,000) and the letter is the pay period. The code's allowance is taken off the annualised pay before the bands apply, so Social Security lowers your tax through the code rather than as a separate deduction.
Anyone whose annual earnings from all sources do not exceed EC$18,000 (the personal allowance), and domestic workers earning up to EC$289 a week or EC$1,525 a month. The calculator shows zero PAYE when annualised pay is within the allowance for the tax code.
Only a 1% employment-injury contribution is due once an employee has passed pensionable age (65). The MSSF pages do not say whether the employee or the employer bears it, so the calculator shows it on the employer side and flags the point; with no employee contribution the tax code falls back to 180.
Social Security follows the MSSF Monthly and Weekly Rate Tables for 1 January to 31 December 2026. PAYE follows the Inland Revenue 2024 Tax Tables, which are still the latest published, and the 2024 Act bands. Both are linked in the Rules panel with the date they were checked. Figures between two printed rows can differ from the table by a dollar or two.
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 Montserrat payroll.