Antigua and Barbuda Medical Benefits Scheme contributions
Source-cited draft; independent review pending. Sources accessed 22 October 2026. This Guide covers the stated topic only, not comprehensive country coverage.
Separate contribution schedule
The MBS publishes these categories:
| Category | Employee | Employer |
|---|---|---|
| Employed, over 16 and under 60 | 3.5% of wages | 3.5% of wages |
| Employed, 60 to under 70 | 2.5% | 0% |
| Employed, 70 or over | 0% | 0% |
| Employed, under EC$400 monthly or EC$100 weekly | 0% | 7% |
Self-employed rates are 5% from age 16 to under 60, 2.5% from 60 to under 70, and zero from 70. MBS contribution-rate table.
The published table does not resolve priority where the age and low-earnings categories overlap. It also says “over 16” for employees but “aged 16” for self-employment. Exact age-16 employee treatment and overlapping categories remain unverified. Do not encode an assumed answer. The table does not establish that the social-security earnings ceiling also applies to MBS.
Bounded worked examples
Assume verified MBS wages, age 35 and no exemption:
- Monthly EC$4,000: employee EC$140, employer EC$140, total EC$280.
- Monthly EC$350: employee EC$0, employer EC$24.50 under the published low-earnings category.
- Weekly EC$90: employee EC$0, employer EC$6.30 under the weekly category.
For an employee aged 62 with monthly wages of EC$4,000, the published age category gives employee EC$100, employer EC$0. These examples avoid the unresolved category intersections. They are not a complete net-pay calculation.
Working-paper preparation
Record date of birth, employment classification, pay frequency, actual wages, wage-component evidence and any exemption document. Keep separate columns for social security and MBS. Reconcile each scheme to its own return and payment; a combined payroll deduction total is not sufficient evidence that both agencies were paid.
MBS's Business Account Services page identifies R3A submissions and contribution-payment channels. Use the current agency form and retain payment allocation evidence. MBS Business Account Services.
Release gaps
The operative legislation for the rate table, wage definition, exceptions, contribution ceiling or absence of one, deadlines, penalties and birthday-period treatment remains to be reconciled. The undated agency table supports these limited category calculations, not a claim that every 2026 payroll condition has been checked. No deadline from social security has been copied to this scheme.
Review output
Retain the calculation, source versions and factual classification. A qualified local reviewer must check current amendments and the actual case before anyone files, pays or relies on the result. No professional attestation is claimed.
Contributed by Ryan Duguid.
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General reference only. This document does not constitute tax, legal, or financial advice. Verify figures against the cited primary sources or with a licensed professional before relying on them.
Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-23. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug ag-medical-benefits on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ag-medical-benefits. If neither is available, confirm every figure against the official source pages cited above before relying on it.
