Basseterre, St. Kitts – The Inland Revenue Department of Saint Christopher and Nevis advises that approval has been granted by the relevant competent authority for a temporary waiver of the Social Services Levy (SSL) on bonuses paid to employees in December 2025.
In accordance with this approval, no employee Social Services Levy deductions are to be made on bonuses disbursed in December 2025, and employers are not required to make any corresponding employer contributions in respect of such bonus payments.
This waiver applies only to bonus payments actually paid during the month of December 2025, regardless of the period to which the bonus relates. All other forms of remuneration, including regular wages and salaries, remain subject to the normal Social Services Levy provisions.
This measure has been implemented following coordination between the Inland Revenue Department and the St. Christopher and Nevis Social Security Board and is intended to provide targeted financial relief to employees and employers during the festive season, allowing bonuses to be paid in full without the usual statutory SSL deductions.
Employers are reminded to ensure that their payroll records clearly distinguish bonus payments from regular remuneration for reporting and audit purposes.
Should employers or payroll administrators require clarification or assistance regarding payroll reporting or compliance, they may contact the Inland Revenue Department at (869) 465-8485 or email: inlandrevenue@ird.gov.kn.
The Inland Revenue Department thanks the public for its continued cooperation and remains committed to supporting national development while ensuring clarity, fairness, and compliance within the tax system.
Warm regards,
Comptroller