In this section you will find all necessary information pertaining to registration as an employer, payment of contributions, and other general information that you may find useful.
The Social Security (Registration of Employers) Regulation defines an employer as
“A person, (natural or legal) who engages another person in Insurable Employment.”
The Social Security Act defines the term “Insurable Employment” as “Employment in Dominica under any contract of service or apprenticeship, written or oral, and whether expressed or implied.” Therefore, an employer is a person or organization who engages another person in some form of employment in which he exercises absolute control over that employee.
The Social Security Act provides that every employee between the ages of 16 and the Retirement Age, who commences employment, must be registered with the DSS within four days of commencement of employment.
In this section you will find all necessary information pertaining to registration as an employer, payment of contributions, and other general information that you may find useful.
The Social Security Act provides that within 7 days of employing his first employee, an employer shall complete and submit to the Director, an Employer Application for Registration form.
Upon registration the employer will be issued with an Employer Registration Certificate stating his name and Registration Number. We wish to advise that the Number be kept handy when making any enquiries to our office.
The Employee Contribution Rates currently in effect are as follows:
Employees Without Redundancy | Employees With Redundancy | |
Employee Contribution | 6.50 | 6.50 |
Employer Contribution | 7.25 | 7.50 |
Total Contribution | 13.75 | 14.00 |
If an employee covered by the Protection of Employment Act has been employed for no less than 3 years and is made Redundant by his employer, he may be entitled to Redundancy Benefit. It is important to note that Redundancy benefit falls under the ambit of the Protection of Employment Act. Although it is currently administered by the Dominica Social Security, Redundancy benefit is not a Social Security benefit.
Of the 7.50% payable by the employer on behalf of his employee, 0.25% is in respect of the Redundancy Benefit Fund established under the Protection of Employment Act.
The following categories of employees are not covered by the Protection of Employment Act, and are therefore not eligible for Redundancy Benefit. Employers are therefore required to contribute 7.25% in respect of those employees.
Employees not covered by the Protection of Employment Act are as follows:
Government workers
Compliance Officers/Inspectors are duly authorized by Section 12 of the Social Security Act and Regulations to visit the employer’s premises, or any place where persons are employed, and to conduct the appropriate investigation and examination of employment related records, to ensure that the proper procedures are being followed, in keeping with the stipulations of the Social Security Act.
The Inspectors are trained professionals, and are quite resourceful in clarifying, assisting and rendering advice to stakeholders on Social Security related matters. It is an offence under the Act to obstruct, impede, hinder, molest, or otherwise refuse admission to these Inspectors, or to refuse to furnish them with any information or documents which are required for the purposes of their inspection or investigation.