Employer of Record in Antigua and Barbuda: A Comprehensive Guide for 2026

Introduction

Antigua and Barbuda is one of the most accessible hiring markets in the Caribbean for foreign employers, with no personal income tax since April 2016, an English-speaking workforce, and time-zone alignment with the US East Coast.

Hiring in Antigua and Barbuda involves the Labour Code 1975 and its 2019, 2020, and 2022 amendments, the Section F4 work permit administered by the Labour Department, Social Security contributions through the Antigua and Barbuda Social Security Board, Medical Benefits Scheme contributions, and Education Levy filings.

The compliance load sits in a different place than tax. This is where an Employer of Record in Antigua and Barbuda can help. An EOR can legally employ workers, so you can hire and pay talent in Antigua and Barbuda without incorporating a local entity with ABIPCO (Antigua and Barbuda Intellectual Property and Commerce Office) or sponsoring a work permit directly.

This guide covers employment laws, contractor classification, work permits, payroll, taxes, incorporation, and how Skuad's EOR supports each step.

Antigua and Barbuda at a glance

Population: 94,633

Currency: East Caribbean Dollar (EC Dollar)

Capital: St. John's 

Languages: English

GDP: 4.69 billion

Employment in Antigua and Barbuda

Antigua and Barbuda's employment law is set out in the Antigua and Barbuda Labour Code, Cap. 27, enacted on 19 September 1975. 

The Code has been amended through the Labour Code (Amendment) Act 2019 (covering fixed-term contracts) and the Labour Code (Amendment) Act 2022, which amended Section C20 (Maternity Leave) to give effect to the Maternity Protection Convention 2000.

Related statutes include the Social Security Act 1972 (governing social security contributions and benefits), the Workmen's Compensation Act 2014 (covering workplace injury), and the Public Holidays (Amendment) Act 2005 (regulating public holidays). 

Employment disputes are heard by the Industrial Court of Antigua and Barbuda, established under the Labour Code.

The Labour Code applies to all employers operating or doing business in Antigua and Barbuda. The employment laws apply to both foreigners and citizens, though licensing and work permit rules for foreign nationals are separate.

Antigua and Barbuda recognises two forms of employment contracts. Indefinite contracts (open-ended duration) and definite contracts (fixed-term).

Indefinite contracts are the default form. The employment relationship continues without a pre-set end date and can be terminated only for a valid reason connected with the employee's ability, performance, conduct, or the operational requirements of the employer's business, under the Labour Code's unfair dismissal framework.

Definite contracts are permitted under the Labour Code (Amendment) Act 2019 for terms of up to 3 years. The use of a fixed-term framing requires justification, typically for specific project work, seasonal employment, or roles tied to a defined term. 

Repeated renewals of fixed-term contracts with the same employee can result in the relationship being treated as indefinite (permanent) employment with full statutory protections.

Section C7 of the Labour Code authorises individual contracts of employment, and the written contract must set out the terms covering working hours, leave, wages, probation, and notice.

The statutory entitlements that an employer in Antigua and Barbuda must provide are summarised below:

Foreign employers hiring in Antigua and Barbuda operate under the Labour Code 1975, the Social Security Act 1972, the Workmen's Compensation Act 2014, and the Public Holidays (Amendment) Act 2005.

Enforcement is spread across the Labour Department, the Industrial Court of Antigua and Barbuda, the Antigua and Barbuda Social Security Board, and the Medical Benefits Board, each with its own filing cadences and penalty regimes.

Skuad helps with Antigua and Barbuda employment compliance through a single workforce platform, so your team can hire, pay, and support local employees without setting up an entity or building in-country HR infrastructure.

Contractors vs. full-time employees

The Labour Code distinguishes between employees and contract workers, with Section C7A "Contract Workers" added by the Labour Code (Amendment) (No. 2) Act 2019 (No. 26 of 2019).

The 2019 Amendment also inserted a Schedule to Division C listing specific professional categories treated as contract workers, including veterinary surgeons and land surveyors. Beyond the statutory categories, the actual nature of the working relationship matters more than the contract label.

A worker engaged as a contractor can still be treated as an employee under Caribbean common law if the working arrangement looks like employment in practice.

Tribunals typically consider the organisation's right to direct and control how the work is performed, who provides the tools and equipment, how integrated the worker is into the organisation, and whether the worker carries any business risk. 

This substance-over-form approach means the title on the contract is not decisive on its own. The Labour Code (Amendment) Act 1998 (No. 16 of 1998) added a separate category, defining a "temporary employee" as a worker employed for a specific period not exceeding six months.

Temporary employees fall within the employee framework with statutory entitlements applying, even though the engagement is time-limited. Contract workers under Section C7A operate under their service agreement and are not covered by the same employee entitlements.

The main differences between contractors and full-time employees in Antigua and Barbuda are as follows:

Full-time employees receive the statutory entitlements covered in the Employment section, including working hours protections, overtime, rest period, minimum wage, public holidays, sick leave, annual leave, maternity leave, and anti-discrimination protections under the Labour Code. 

The employer is responsible for administering these entitlements and remitting Social Security contributions. Contract workers do not receive these statutory entitlements and operate under the terms of the service agreement between the parties.

Antigua and Barbuda has no personal income tax, so neither employees nor contractors pay income tax on their earnings. The taxation difference between employees and contractors that exists in many other countries does not apply here, and what does differ here is the Social Security obligation.

For private sector employees, the 2025 Social Security contribution rate is 16% of insurable earnings, with the employee paying 6% and the employer paying 10%.

Self-employed contractors pay 10% on their own earnings and must register as self-employed persons with the Antigua and Barbuda Social Security Board (ABSSB) under the Social Security Act 1972. The maximum annual insurable earnings are $78,000, or $6,500 per month, or $1,500 per week.

The choice between engaging a contractor and hiring an employee should follow the actual nature of the work. Contract engagements suit specific projects, expert advisory work, or roles where the worker brings independent expertise and operates with genuine autonomy.

A worker who is in substance an employee should be hired as one, with the statutory entitlements and Social Security registration that come with employee status.

A worker reclassified as an employee under the Labour Code's substance test can bring claims for the statutory entitlements, severance pay, and unpaid Social Security contributions that should have applied from the start of the engagement.

These disputes are heard by the Industrial Court of Antigua and Barbuda, with the Labour Department mediating before formal proceedings.

The decision between hiring a full-time employee in Antigua and Barbuda and engaging an independent contractor changes everything downstream.

It affects Social Security registration with the ABSSB at 16% combined contribution, Medical Benefits Scheme contributions at 7% combined, Education Levy obligations, statutory leave entitlements under the Labour Code, and the substance-over-form misclassification exposure that runs through Section C7A and Caribbean common law tests.

Skuad supports both hiring models from a single platform:

EOR for full-time employees

• Acts as the legal employer across 160+ countries, so you can hire without setting up a local entity
• Supports employment contract generation aligned with local employment laws across supported markets
• Facilitates statutory contribution workflows covering applicable social insurance, health, and education obligations
• Supports payroll processing in 70+ currencies with automated tax withholding and statutory deductions
• Helps administer statutory benefits, paid leave, and parental entitlements in line with local requirements
• Assists with termination and offboarding, including notice periods and severance calculations as required locally

Contractor management

• Helps onboard contractors with locally compliant agreements that reduce misclassification exposure
• Supports invoice generation, approval workflows, and payment processing across supported currencies
• Helps flag classification risk through built-in worker classification checks before it becomes a compliance issue
• Facilitates multi-currency payouts across 70+ currencies with no manual reconciliation
• Helps manage contractor records, contracts, and payment history from a single dashboard alongside full-time employees

Full-time or contractor, Skuad supports both. See pricing.

Hiring in Antigua and Barbuda

Antigua and Barbuda has a two-track hiring framework. Citizens of Antigua and Barbuda, citizens of OECS (Organisation of Eastern Caribbean States) Protocol Member States, and CARICOM (Caribbean Community) skilled nationals granted entry under the Caribbean Community Skilled Nationals Act 1997 can be hired directly. 

Any other person needs a valid work permit before starting employment. Work permit requirements are set out in Section F of the Labour Code. 

Section F4 provides that a person who is not a citizen of Antigua and Barbuda may not engage in employment or self-employment in Antigua and Barbuda unless a work permit has been issued by or on behalf of the Minister. The framework is administered by the Labour Department under the Ministry of Legal Affairs, Public Safety and Labour.

Local preference and mandatory advertising

Before applying for a work permit for a foreign national, the employer must advertise the vacancy locally and demonstrate that no suitably qualified Antiguan or Barbudan candidate is available. 

The advertising step is an evidentiary requirement to support the case for hiring a non-national, and skipping or shortening it is a common reason for work permit refusal. Employers are expected to advertise through recognised channels, including print media, online news outlets, and digital channels.

The One Stop Employment Centre (OSEC), under the Ministry of Legal Affairs, Public Safety and Labour, is the primary government employment matching service. OSEC maintains a database of job seekers and works with employers to advertise vacancies and identify suitably qualified Antiguans and Barbudans. 

Use of OSEC for advertising forms part of the evidence employers must provide alongside print and online advertisements.

Section F exemptions

Section F of the Labour Code lists categories of persons who may engage in work without a permit. The most consequential exemptions flow from regional agreements.

Under the Labour Code (Amendment) Act 2011, Section F3 was amended to exempt CARICOM skilled nationals granted entry under the Caribbean Community Skilled Nationals Act 1997. Eligible categories include university graduates, media workers, sportspersons, artists, musicians, and other defined skill groups.

Citizens of OECS Protocol Member States, along with their third-country spouses, are entitled to work in Antigua and Barbuda without a work permit under regional free movement arrangements.

Work permit application

The work permit application is employer-led. The employer typically initiates the process on the foreign worker's behalf and is responsible for covering the associated costs. Per the Labour Code (Amendment) Act 2020 (No. 13 of 2020), the Section F5 application fee was increased from EC$10 to EC$100.

Documentation typically includes the employer's corporate documents (business registration, trade licence, tax and Social Security compliance), the foreign worker's qualifications and references, a valid passport, a police certificate of good standing from the worker's home country, and copies of the local advertisements placed for the vacancy.

All non-citizens are generally required to hold a work permit to work lawfully in Antigua and Barbuda, with Section F of the Labour Code setting out the limited categories of persons who can work without a permit.

Working without a valid permit is an offence under the Labour Code, and both the worker and the employer who engages a non-national in breach of the work permit rules are liable to penalties under the Code.

Statement of employment

Once a candidate is hired, Section C7 of the Labour Code requires an individual contract of employment in writing. The written contract must cover working hours, leave, wages, probation, notice, and the other terms set out in the Employment section of this guide.

For the broader candidate search, employers commonly use commercial job boards alongside the mandatory One Stop Employment Centre. Some of them are as follows:

• One Stop Employment Centre (OSEC) 
• Caribbean Jobs
• Indeed (Caribbean)
• LinkedIn

Commercial boards are useful for general candidate reach, but they do not satisfy the work permit advertising requirement on their own. For any role that may need a work permit, OSEC and recognised print or digital media channels must also be used.

Pre-employment screening in Antigua and Barbuda runs through police certificates of good standing from the worker's home country, qualification verification, and local advertising evidence under the Section F4 work permit framework.

Onboarding integrity becomes a multi-track load before the written contract under Section C7 is even signed.

Skuad supports background checks as part of the hiring workflow, covering identity verification, employment history, criminal records, and education credentials, so you can see where each candidate stands before the contract is signed. 

Combined with Skuad's local EOR infrastructure, candidate verification and compliant onboarding are accessible through one platform.

Probation and termination

The probation period of an employee is three months maximum and can only be extended if there is a collective agreement agreed between the employer and the registered trade union through a bargaining process (Section C8 of the Labour Code).

During the probation period, the contract can be terminated by the employer with at least 24 hours' advance notice under Section C9(4) of the Labour Code, or by the employee for any reason.

Termination of service

Antigua and Barbuda does not follow at-will employment. Section C56 of the Labour Code provides that every employee whose probationary period has ended has the right not to be unfairly dismissed, and no employer shall dismiss any such employee without just cause.

The just cause test is set out in Section C58, which defines when a dismissal is not unfair. Grounds typically include the employee's ability, performance, conduct, or the operational requirements of the business.

Notice for termination of employment

Except in cases of misconduct, an employee shouldn't be terminated without advance notice. Under Section C9(3) of the Labour Code, the notice period must be at least equivalent to the interval between the affected employee's paydays, and shall not exceed 30 days unless a longer period is stipulated in the employment contract.

The Employment Type and Notice Period are mentioned below:

Summary dismissal for misconduct

Section C9(1) of the Labour Code allows an employer to terminate employment without advance notice where the employee has engaged in misconduct related to the work, within the limitations of Section C59. The misconduct must be directly related to the employment relationship and serious enough to justify summary dismissal.

Section C59 sets out the limitations on misconduct-based dismissal, including procedural requirements that the employer must follow. Summary dismissal that does not meet the C59 limitations can be challenged as unfair dismissal under Section C56.

Written statement of reason for termination

Under Section C10 of the Labour Code, as amended by the Labour Code (Amendment) Act 1998, the employer must furnish the employee with a written statement of the precise reason for the termination within 7 days of the termination or the notice of termination. 

This requirement applies to all terminations of employees whose probation period has expired. The written statement is an important evidentiary document in any subsequent unfair dismissal claim before the Industrial Court of Antigua and Barbuda.

Severance pay

Under Section C40 of the Labour Code, every employee whose aggregate term of employment with an employer and predecessors has exceeded one year is entitled to severance pay upon termination by the employer for reasons of redundancy. 

The Labour Code (Amendment) Act 2019 (No. 9 of 2019) extended the severance trigger to include termination as a result of the sale of the undertaking to a successor-employer.

Section C41 of the Labour Code sets the minimum severance pay at one day's pay for each month of employment, or a major fraction thereof, at the employee's latest basic wage. Sections C42 and C43 cover the timing of severance payment and other administrative requirements.

If severance pay is not paid by the original termination date, interest at the rate of 10% per annum accrues on the amount due from the termination date to the date of actual payment under Section C42 of the Labour Code.

An employee entitled to severance pay by reason of the sale of the undertaking to a successor-employer may exercise the option to accept severance from the predecessor employer or continue with the successor-employer.

Redundancy definition

Under Section C3 of the Labour Code, as amended by the Labour Code (Amendment) Act 1998, redundancy means a situation in which work that a person was last employed to perform has ceased or substantially diminished.

Triggers include lack of customer orders, retrenchment, the installation of labour-saving machinery, the employer's going out of business, force majeure, or any other reason that produces the same effect.

Dispute forum

Employment disputes in Antigua and Barbuda are heard by the Industrial Court of Antigua and Barbuda, established under the Industrial Court Act No. 4 of 1976 (Cap. 214). The Labour Department mediates disputes upstream before formal proceedings.

The Industrial Court's remedial powers under the Labour Code include ordering the payment of sums due in severance matters, ordering reinstatement of a dismissed employee in unfair dismissal matters, ordering payment of a sum of money equal to loss of wages, or ordering payment of a sum instead of reinstatement.

Antigua and Barbuda's termination framework involves notice periods tied to the payday interval under Section C9(3), unfair dismissal protection under Section C56, the just-cause test under Section C58, the procedural limitations on summary dismissal under Section C59, and the written statement of reason for termination required within seven days under Section C10.

Severance pay of at least one day per month of service accrues under Section C41 for redundancy or sale-of-undertaking terminations, with 10% per annum interest on late payment under Section C42.

Procedural missteps during termination can trigger Industrial Court of Antigua and Barbuda claims with reinstatement or compensation orders. Skuad supports termination and offboarding through the shield compliance layer across supported markets, helping align notice periods, severance, and final pay with the relevant local statutory framework.

EOR solution

Hiring in Antigua and Barbuda involves several moving parts. The Section F4 work permit for any foreign national, the written Statement of Employment under Section C5 of the Labour Code within 10 days of hire, and registration with the Antigua and Barbuda Social Security Board are core compliance steps.

The framework also includes Social Security contributions at 16% of insurable earnings for private sector employees, split between the employee at 6% and the employer at 10%, Medical Benefits Scheme contributions, statutory leave administration under the Labour Code, and notice and termination procedures under Sections C9 to C44.

An Employer of Record's local entity supports these obligations on behalf of the foreign client. The EOR's local entity in Antigua and Barbuda is the named employer for work permit sponsorship with the Labour Department, payroll administration, Social Security contributions to the Antigua and Barbuda Social Security Board, and Medical Benefits Scheme contributions.

The EOR also supports statutory leave entitlements, severance pay, and notice and termination procedures under the Labour Code, and provides the written Statement of Employment required under Section C5.

The foreign client does not need to incorporate a local entity in Antigua and Barbuda or register as an employer with the Labour Department or the Antigua and Barbuda Social Security Board.

The foreign client retains day-to-day direction of the worker, decisions on compensation, decisions on the role and responsibilities, and the option to terminate the engagement, subject to Antigua and Barbuda labour law.

Hiring in Antigua and Barbuda involves several moving parts. The Section F4 work permit and mandatory advertising via OSEC and recognised media, the written Statement of Employment under Section C7 of the Labour Code, registration with the Antigua and Barbuda Social Security Board, Medical Benefits Board enrolment, and the Education Levy framework are core compliance steps.

Skuad acts as the legal employer in Antigua and Barbuda, so your company can hire, onboard, and pay employees without entity setup, work permit sponsorship complexity, or in-house local payroll infrastructure.

Alongside the Antigua and Barbuda-specific obligations covered above, Skuad supports:

• Hiring across 160+ countries from a single platform, so an Antigua and Barbuda hire and a hire elsewhere sit on the same workflow
• Payroll processing in 70+ currencies with tax withholding and statutory deductions
• Contractor management on the same platform, with built-in worker classification checks to flag misclassification risk before contracts are signed
• Background verification covering identity, employment history, and criminal records before onboarding
• A unified dashboard for contracts, payroll, leave balances, and compliance records

Book a demo to see how Skuad gets your first Antigua and Barbuda hire onboarded in days.

Visas and work permits in Antigua and Barbuda

Antigua and Barbuda treats entry authorisation and the right to work as two separate elements. An entry visa or visa-free authorisation lets a foreign national enter the country. A separate work permit under Section F4 of the Labour Code is required to work in Antigua and Barbuda, administered by the Labour Department.

A foreign worker subject to both requirements needs an entry visa or visa-free authorisation to enter the country and a Labour Department-issued work permit to lawfully take up employment. The work permit framework is covered in the Hiring section of this guide.

Entry visa framework

Visitors to Antigua and Barbuda must either come from a visa-exempt country or hold an entry visa. Citizens of visa-exempt countries on holiday or business may stay up to 6 months, provided they have an onward or return ticket, confirmation of accommodation, evidence of their ability to maintain themselves, and a valid passport.

Multi-entry visas are available for 12 or 24 months at the discretion of the visa issuing officer.

Visa-exempt countries

European Union countries, certain Commonwealth countries, and a list of other countries are exempt from the entry visa requirement for entry into Antigua and Barbuda. Citizens of China and Cuba are exempt from the visa requirement if their stay does not exceed 30 days.

Cruise ship visitors do not require a visa, provided they arrive in Antigua and Barbuda for a touristic purpose, and their stay does not exceed 24 hours, per the Antigua and Barbuda Immigration Department.

Electronic Entry Visa (eVisa) and visa on arrival

Visitors from countries that require a visa for Antigua and Barbuda can apply for an Electronic Entry Visa (eVisa) online. The eVisa system allows applicants to submit an application electronically, pay by credit or debit card, and receive an approval or denial letter once the visa has been processed. 

Passport Control Officers complete verification on arrival. A Tourist Visa on Arrival is also available at a fee of US$100 (or the equivalent in Eastern Caribbean dollars) per passenger, including children.

Eligibility includes holding a Schengen Visa or Resident Card, travelling solely for tourist purposes, holding a passport with at least 6 months' validity, having a return ticket, and demonstrating sufficient funds for maintenance during the stay. The Tourist Visa on Arrival facility does not apply to holders of diplomatic or official passports.

Visa extensions

Bona fide visitors admitted at a lawful Port of Entry must apply for an extension of their entry permit at least one week before the expiration of the permit issued at the port of entry. A valid ticket to the country of residence or citizenship must be presented when seeking an extension of stay.

First-time work permit holders and persons whose work permits are being processed by the Labour Department also need to present a valid ticket at the time of extension.

Work permit

Work permits for foreign nationals are governed by Section F4 of the Labour Code and administered by the Labour Department under the Ministry of Legal Affairs, Public Safety and Labour. 

The full Section F framework, including Section F3 exemptions for CARICOM (Caribbean Community) skilled nationals under the Caribbean Community Skilled Nationals Act 1997 and OECS (Organisation of Eastern Caribbean States) Protocol Member State citizens, is covered in the Hiring section of this guide.

The Section F5 application fee is EC$100 per the Labour Code (Amendment) Act 2020 (No. 13 of 2020). The Labour Department determines the actual cost of the permit, which is based on the salary scale per job description standards set out by the Department and paid to the Government Treasury.

Work permit validity and renewal

Work permits in Antigua and Barbuda are typically issued for 12 months at a time, with renewal available if the employment relationship continues and labour market conditions still justify the foreign hire. 

The annual cycle is reflected in the Residency Permit pathway, which requires at least four work permits over four years of continuous lawful residence.

Each work permit is issued in relation to a specific role with a specific employer. A change of employer requires a fresh work permit application with the new hiring company.

Applications for the renewal of a work permit must be accompanied by a certificate or letter from the Antigua and Barbuda Social Security Board, the Medical Benefits Board, and the Board of Education confirming that all contributions required to be paid to these Boards are up to date. 

A work permit will not be renewed until these certificates are produced. Renewal applications should be submitted before the expiration date stated on the valid permit, with sufficient lead time to avoid any gap in lawful working status.

Residency permit

A foreign national who has resided in Antigua and Barbuda for a minimum of 4 years, holds an approved work permit signed by the Minister at the time of application, has receipts showing contribution of taxes, and can provide proof of financial sustainability, may apply for a Resident Permit.

The Resident Permit is the longer-term residence pathway for foreign workers who plan to continue living and working in Antigua and Barbuda beyond the work permit cycle.

Antigua and Barbuda's work authorisation process layers an entry visa or visa-free authorisation, a separate Section F4 work permit issued by the Labour Department, mandatory local advertising via OSEC and recognised channels, and an EC$100 application fee under the Labour Code (Amendment) Act 2020.

Work permits are typically issued for 12 months and require renewal certificates from the Social Security Board, Medical Benefits Board, and Board of Education confirming contributions are up to date. Each permit ties to a specific role with a specific employer, so a change of employer requires a fresh application.

Coordinating documentation, advertising evidence, and renewal deadlines across these stages adds weeks to any foreign national hire.

Skuad supports the work permit process across supported markets, including:

• Supporting work visa and residence permit applications for foreign nationals joining your team
• Helping coordinate visa documentation with the relevant immigration authorities
• Assisting with employer-side accreditation, labour market tests, and prevailing wage steps where they apply
• Helping track documentation requirements and renewal deadlines across the full permit lifecycle
• Helping keep your team aligned with immigration documentation requirements as local policy and renewal rules change

For foreign national hires whose first day depends on a clean permit application, the gap between the HR team and the immigration paperwork is where most timelines slip.

Book a demo to see how Skuad supports work permits and immigration for Antigua and Barbuda hires.

Payroll and taxes in Antigua and Barbuda

Antigua and Barbuda's payroll obligations run under the Social Security Act 1972, the Medical Benefits Act 2010 (No. 4 of 2010) and Medical Benefits Regulations 2011, the Education Levy framework, and the Tax Administration and Procedures Act No. 12 of 2018 (TAPA). 

The Antigua and Barbuda Social Security Board (ABSSB), the Medical Benefits Board, and the Inland Revenue Department (IRD) administer the schemes.

Running payroll in Antigua and Barbuda means a registered employer remits Social Security contributions, Medical Benefits Scheme contributions, and Education Levy on a regular cycle. Corporate income tax is filed annually with the IRD by 31 March of the following year.

Personal income tax

Antigua and Barbuda has no personal income tax. The Government of Antigua and Barbuda abolished Personal Income Tax in its entirety effective April 2016, as announced in the 2016 Budget. 

Employees pay no income tax on local or worldwide earnings, and employers do not operate a PAYE (Pay As You Earn) withholding for income tax purposes. Individuals do not file personal income tax returns.

Social security contributions

Under the Social Security Act 1972, all employed and self-employed persons must register with the Antigua and Barbuda Social Security Board. The 2025 Social Security contribution rate for private sector employees is 16% of insurable earnings, with the employee paying 6% and the employer paying 10%. Self-employed contractors pay 10% on their own earnings.

The maximum annual insurable earnings are $78,000, or $6,500 per month, or $1,500 per week. Contributions above this ceiling are not required.

Medical benefits scheme

Under the Medical Benefits Act 2010 (No. 4 of 2010) and the Medical Benefits Regulations 2011, employees aged 16 to 59 contribute 3.5% of gross earnings, with employers matching at 3.5%, for a combined contribution of 7%. For employees aged 60 to 69, the rate is reduced to 2.5% from each party.

Employees aged 70 and over and their employers are exempt from Medical Benefits Scheme contributions. Self-employed persons aged 16 to 69 pay 5% of gross earnings, with those aged 70 and over exempt.

Medical Benefits Scheme contributions fund publicly available medical care, including treatment at Sir Lester Bird Mount St. John's Medical Centre.

Education levy

Employers in Antigua and Barbuda are required to remit an Education Levy on employee earnings, which funds the country's education services. 

The Levy is paid alongside Social Security and Medical Benefits Scheme contributions, with confirmation of up-to-date contributions to the Board of Education forming part of the work permit renewal requirements covered in the Types of Visas and Work Permit section.

Taxes in Antigua and Barbuda:

Total cost-to-employer in Antigua and Barbuda runs above gross salary, even with no personal income tax.

Employer Social Security contributions at 10% of insurable earnings, Medical Benefits Scheme contributions at 3.5% for employees aged 16 to 59 and 2.5% for employees aged 60 to 69, the Education Levy on employee earnings, and corporate income tax at 25% all stack on top of the headline figure.

Skuad's employee cost calculator helps estimate the cost of hiring across supported markets, including employer social and tax contributions, statutory deductions, and net-to-gross conversion, so finance teams can build a clean total-cost view into headcount plans without manually modelling each country's contribution rules.

Incorporation

A foreign company can establish a presence in Antigua and Barbuda by incorporating a local subsidiary or registering as an external company. Both routes are governed by the Companies Act 1995 (No. 18 of 1995), as amended most recently by the Companies (Amendment) Act 2024. 

The registrar is the Antigua and Barbuda Intellectual Property and Commerce Office (ABIPCO), located at Hewlett House, St. John's Street, St. Johns, Antigua.

A company is a legal person separate from those who own or manage it, with members not personally liable for the company's debts beyond what they have invested or agreed to invest.

Types of companies

ABIPCO recognises four types of companies that may be registered in Antigua and Barbuda:

• Private Company (For-Profit)
• Public Company (For-Profit)
• Non-profit Company
• External Company (a foreign company registering a branch in Antigua and Barbuda)

Each type has its own statutory framework, with private and public for-profit companies governed primarily by Parts I to V of the Companies Act 1995, non-profit companies by Section 328, and external companies by Sections 342 to 356.

Basic requirements

All companies incorporated in Antigua and Barbuda must have a company name, at least one share, one shareholder, one director, and a registered office in Antigua and Barbuda under Section 175 of the Companies Act.

The same individual or corporate entity can serve as both shareholder and director.

Required documents

The documents required for registration of a company are the Articles of Incorporation and By-laws, a statutory declaration by an Attorney-at-Law that Section 4(3) of the Companies Act 1995 has been complied with, a Notice of Directors, and a Notice of Registered Office.

Forms can be completed using ABIPCO's e-filing system or manually using the forms found on the ABIPCO website. The completed forms must be printed and signed before delivery to the Registrar, along with payment of the registration fees.

Name reservation

Before submitting incorporation documents, the company name must be reserved with the Registrar. A free company name search is available on the ABIPCO website to confirm availability.

A name must not be identical to or confusingly similar to a name already on the Companies Register. It must also not imply a connection with the government, a political party, a university, or a professional association without consent, and must not be misleading or offensive.

Registration fees

The principal fees payable to ABIPCO are as follows:

The full fee schedule is available on the ABIPCO Companies page.

External company registration (foreign company branch)

A foreign company that wants to carry on business in Antigua and Barbuda without incorporating a separate local entity may register as an External Company under Section 342 of the Companies Act 1995. 

Required documents include a copy of the corporate instruments of the company (Memorandum and Articles of Association, Articles of Incorporation, Charter, or similar document), the certificate of incorporation from the home jurisdiction, a statutory declaration by an Attorney-at-Law, and a power of attorney under Section 346.

The registration filing must also include the authorised, subscribed and paid-up capital, the full address of the registered or head office of the company outside Antigua and Barbuda, the full address of the principal office in Antigua and Barbuda, and the full names, addresses, and occupations of the directors.

Beneficial ownership disclosure

The Companies Act 1995, as amended by the Companies (Amendment) Act 2024, requires every company to file a Beneficial Ownership Attestation identifying each person who holds 15% or more ownership rights of the company. 

The framework aligns with the Financial Action Task Force (FATF) and Organization for Economic Co-operation and Development (OECD) international standards on transparency.

The Beneficial Ownership Attestation must be filed by both local and external companies each year, no later than 30 days after the anniversary date of the company's incorporation. 

Any change in beneficial ownership information must be filed with the Registrar in the prescribed form within 14 days of the change, under Section 194A of the Companies (Amendment) Act 2024.

Annual compliance

Companies must file annual returns and annual accounts or a certificate of solvency with the Registrar. A Notice of Change of Directors must be filed within 15 days of any change in directors, per Section 77 of the Companies Act 1995.

Companies that fail to file their Annual Return or financial statement can be struck from the Companies Register, with penalty fees levied by the Registrar every 90 days following the deadline. 

Foreign companies operating through a local entity should diary the anniversary date of incorporation and ensure annual filings are completed within the 30-day window.

Tax and statutory body registrations

Beyond ABIPCO incorporation, a new company in Antigua and Barbuda must register with the following statutory bodies:

• Inland Revenue Department (IRD) for a Tax Identification Number (TIN), corporate income tax registration, and Antigua and Barbuda Sales Tax (ABST) registration if annual taxable supplies exceed or are expected to exceed EC$300,000
• Antigua and Barbuda Social Security Board (ABSSB) under the Social Security Act of 1972, for Social Security contributions
• Medical Benefits Board under the Medical Benefits Act 2010 (No. 4 of 2010) for Medical Benefits Scheme contributions
• Board of Education for Education Levy contributions

These statutory body registrations are independent of ABIPCO incorporation and must be completed before payroll can be operated.

Incorporating in Antigua and Barbuda carries downstream weight beyond the initial Certificate of Incorporation from ABIPCO.

Foreign companies face Articles of Incorporation and By-laws drafting, a statutory declaration by an Attorney-at-Law, and a registered office in Antigua and Barbuda. 

They also handle annual Beneficial Ownership Attestation filings under the Companies (Amendment) Act 2024, EC$350 annual returns with EC$50-per-day late penalties, and separate registrations with the Inland Revenue Department, Social Security Board, Medical Benefits Board, and Board of Education before payroll can be operated.

Most foreign companies expecting fewer than five Antigua and Barbuda hires find that this timeline and the multi-agency ongoing compliance load outweigh the value of having a local legal presence at that scale.

Skuad acts as the legal employer in Antigua and Barbuda, so foreign companies can hire and pay employees without entity setup, multi-agency registrations, or ongoing local compliance overhead. The incorporation decision can be revisited once the local team reaches a size that justifies it.

Book a demo to see how Skuad supports Antigua and Barbuda hiring without incorporation.

Professional Employer Organization (PEO) vs EOR

Foreign companies expanding into a new market often consider two outsourced employment models. The Professional Employer Organization (PEO) and the Employer of Record (EOR). The two differ in their legal structure and in where they are recognised regulatorily.

A PEO is a regulatory construct defined most clearly in the United States. Per the Internal Revenue Service, a PEO is an organisation that performs federal employment tax withholding, reporting, and payment functions related to workers performing services for a client, with the client typically remaining the Common Law Employer for most purposes.

The Tax Increase Prevention Act of 2014 (Public Law 113-295), enacted on 19 December 2014, created a voluntary IRS certification program for PEOs under Section 7705 of the Internal Revenue Code, known as the Certified Professional Employer Organization (CPEO) programme. 

Under Section 3511 of the Internal Revenue Code, a CPEO is treated as the sole employer of any work site employee for federal employment tax purposes on remuneration the CPEO remits, while the client retains common-law employer status for many other purposes.

The PEO model is a co-employment arrangement. The PEO and the client both have employment-related responsibilities, with the PEO assuming specific functions and the client retaining day-to-day direction and core employment decisions.

An Employer of Record's local entity acts as the legal employer of the worker for statutory purposes in the country where the worker is engaged. The client retains day-to-day direction of the worker, decisions on compensation, decisions on the role and responsibilities, and the option to terminate the engagement, subject to local employment law.

The client does not have to set up a local entity, and is not registered as an employer in the country. The two models split along legal employer responsibility, regulatory recognition, and operational fit.

EOR services in Antigua and Barbuda simplified

Antigua and Barbuda's employment framework follows the Labour Code 1975 and its 2019, 2020, and 2022 amendments, alongside Labour Department-issued Section F4 work permits, Antigua and Barbuda Social Security Board contributions at 16% combined, Medical Benefits Scheme contributions at 7% combined, Education Levy filings, and Inland Revenue Department corporate income tax obligations, all from the first hire.

Getting any of these wrong triggers Labour Department penalties and Industrial Court of Antigua and Barbuda exposure under Sections C9 to C44 of the Labour Code.

Skuad acts as the legal employer in Antigua and Barbuda, so you can hire your local and foreign-national employees and meet statutory compliance requirements without registering with any local entitites.

Across supported markets, the platform covers employment contracts, payroll in 70+ currencies, statutory contributions, immigration, and termination support.

Book a demo to see how Skuad supports hiring in Antigua and Barbuda.

FAQs

1. What is an Employer of Record in Antigua and Barbuda?

An Employer of Record in Antigua and Barbuda is a third party with its own local entity that legally employs your workforce on your behalf, while the company handles the day-to-day work of the employee

2. How much does an Employer of Record in Antigua and Barbuda cost?

EOR pricing in Antigua and Barbuda typically ranges from USD 199 to USD 700 per employee per month, depending on the provider. On top of the platform fee, you cover the employee's gross salary plus other employer contributions.

3. Can a foreign company hire in Antigua and Barbuda without setting up a local entity?

A foreign company can hire in Antigua and Barbuda through an EOR, which legally employs the worker through its existing local entity and sponsors the Section F4 work permit as the named employer. 

4. What are the risks of misclassifying employees as contractors in Antigua and Barbuda?

A reclassified worker can bring claims for statutory entitlements, severance pay, and unpaid Social Security and Medical Benefits contributions before the Industrial Court.

5. When should a company use an EOR instead of incorporating with ABIPCO in Antigua and Barbuda?

An EOR fits foreign companies hiring fewer than five Antigua and Barbuda employees, testing the market, or scaling without a permanent local footprint. Setting up a local company requires ABIPCO incorporation, annual Beneficial Ownership Attestation filings, and separate registrations with the IRD, ABSSB, Medical Benefits Board, and Board of Education.

6. How quickly can an EOR onboard a new hire in Antigua and Barbuda?

Most EOR providers can onboard a citizen of Antigua and Barbuda in one to two weeks, since the legal entity and statutory registrations are already in place. Foreign national hires take longer because of the Section F4 work permit.