Obligations

  • The employer MUST ensure that every person in his employ is duly registered, and produces his Social Security as proof of registration.
  • If a registered employee fails to produce his card to his employer, 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.
  • 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.
  • 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 completed Contribution Remittance Form listing the particulars of the employees in respect of whom the contributions are being paid. Electronic versions of this form can be downloaded from this site.
  • It is the employer’s responsibility to inform the Montserrat Social Security Fund of any change in his address, or if he ceases to be an employer.
  • Every employer must grant access to the Social Security Inspectors conducting their inspections/investigations for the purpose of the Act.