Inland Revenue Division - Ministry Of Finance and The Economy



News/Updates-Tax Tips-Health Surcharge




Health Surcharge is a tax which is charged on income and shall be applied to the provisions of health services in Trinidad and Tobago.


Finance Act 14/87 transferred the responsibility for the due administration, computation, collection and recovery of health surcharge from the National Insurance Board to the Board of Inland Revenue.


Health Surcharge is charged and payable:-

  • by every employed person who pays or is liable to pay contribution under the National Insurance Act; and
  • by individuals other than employed persons who are liable to furnish a return of income.

Individuals who are exempt from the payment of health surcharge are those:-

  • under the age of sixteen (16) years
  • sixty (60) years and over
  • whose only source of income is pension


Health Surcharge is payable at two (2) rates as follows:-

For Employed Persons

  • where the monthly/weekly income is more than $469.99/$109.00 respectively – the rate is $8.25 per week.
  • where the monthly/weekly income is less than $499.99/$109.00 respectively – the rate is $4.80 per week.

Self-employed Persons (individuals other than employed persons)

  • where the total income for the year averages more than $469.99 per month – the rate is $8.25 per week.
  • where the total income for the year averages less than $469.99 per month – the rate is $4.80 per week.


Health Surcharge is payable to the Board of Inland Revenue:-

  • In respect of Employed Persons, this payment must be made by the employer whose responsibility it is to deduct the correct amount from the emoluments of his employees at each pay period. This amount is payable to the Board on or before the 15th day of the month following the month in which the deduction was made.
  • Health Surcharge is payable in cash, certified cheque or via LINX and must be accompanied by the relevant form approved by the Board of Inland Revenue.
  • Self-employed Persons shall make this payment in quarterly instalments on or before

            March 31,            June 30,

            September 30,      December 31,

            of each income year.



  • Employed Persons - An employer who fails or neglects to deduct health surcharge and or remit to the Board is guilty of an offence; and in addition to the amount not deducted and or remitted is liable to a penalty of *25% of such amount and interest at the rate of 20% on both the outstanding amount and penalty from due date to date of payment.
  • Self-employed Persons who fail to make payments on or before the due dates (March 31, June 30, September 30, December 31) are liable to pay interest at the rate of 20% of the amount from the due date to the date of payment. * W.e.f. 1/1/08

N.B. On or before the last day of February of each year following the year of income in which Health Surcharge was deducted, the employer shall give to each employee a certificate (TD4 Certificate) which shall include together with the required particulars:-

  • The amount of health surcharge deducted.
  • The number of weeks for which deductions were made.
  • The number of weeks deductions were made at each rate (where applicable).


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