EMPLOYERS
A person, (natural or legal) who engages another person in Insurable Employment.
Obligations of Employers
- The employer must ensure that every person in his employ is duly registered and produces his Social Security card to the employer.
- If a registered employee fails to produce his card to his employer within four days, it is the responsibility of the employer to take all necessary steps to ensure that the employee immediately obtains it.
- If an employer employs a person who has not been previously registered, he must take steps to ensure that the person is registered immediately.
- The continued employment or engagement of an unregistered employee constitutes an offence, which, on summary conviction, will result in a fine.
- Every employer is required to keep business records of the start date of employment for each employee, their full name and Social Security number, the wages paid to them, the date on which such wages were paid etc.
- Every employer is required to deduct 6.5% of the wages paid to each employee, and to remit these contributions, along with his (the Employer’s) Contribution to the Dominica Social Security on or before the 14th day following the month in respect of which it is due. E.g. Contributions in respect of the month of January should be paid no later than the 14th day of February. However, if the 14th day falls on a weekend or on a Public holiday, the deadline for payment is the first working day after the 14th. If contributions are paid after the deadline, the employer must add a 10% Late Fee as the late payment penalty.
- If the employer fails to deduct the employee’s component of the contributions deductible, he then becomes personally liable for the payment of the total amount due.
- Contribution payments must be accompanied by a duly completed Contribution Remittance Form (C8) listing the particulars of the employees in respect of whom the contributions are being paid. Electronic versions of the Contribution Remittance Form (C8) may be downloaded from this site.
- Every employer must ensure that Benefit Application forms submitted by his employees are duly completed by him and submitted to the Social Security office within 4 days. Claims submitted after 4 days may be disallowed.
- Instructions/guidance for Completing the Employer Certificate section of the Short-Term Benefit Claim Form can be obtained by calling the Social Security Office.
- It is the employer’s responsibility to inform the DSS of any change in his address, or if he ceases to be an employer.
- Every employer must grant access to Social Security Inspectors conducting their inspections/investigations for the purpose of the Act.