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- Basic Facts
- Statutory Labor Requirements
- Employee Income Tax In Brazil
- Employee Social Security In Brazil
- Immigration In Brazil
- Value Added Tax (VAT) In Brazil
- Withholding Tax In Brazil
- Terminating Employee In Brazil
- Statutory Employee Benefits In Brazil
- Business Opportunities In Brazil Section
- Why Use Global Expansion To Hire Your Employees In Brazil
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BASIC COUNTRY FACTS
Federation of Saint Christopher and Nevis
Basseterre Charlestown
- English
- Saint Kitts Creole
52,441
Eastern Caribbean dollar
.kn
+869
Eastern Caribbean dollar
STATUTORY LABOR REQUIREMENTS
Probation Period
- The probationary period means a period not exceeding one month in the case of household employment and three months in other employment.
Annual Leave
- A worker is entitled to an annual paid holiday of not less than 14 days, excluding Sundays and Public holidays, on the completion of each year of employment.
Public Holidays
- New Year's Day (1st January)
- Carnival (2nd January)
- Good Friday (10th April)
- Easter Monday (13th April)
- Labor Day (4th May)
- Whit Monday (1st June)
- Emancipation Day (of Saint Kitts and Nevis) (3rd August)
- Culturama Day (4th August)
- National Heroes Day (in Saint Kitts and Nevis) (16th September)
- Independence Day (of Saint Kitts and Nevis) (19th September)
- Christmas Day (25th December)
- Boxing Day (26th December)
Maternity Leave
- An employee shall be entitled to thirteen weeks' maternity leave, at least two weeks up to and including the date of her confinement and at least six weeks immediately from that date.
Paternity Leave
- There is no paternity leave
Sick Leave
- Once you remain incapacitated you will be entitled to receive Sickness Benefit for up to a maximum of 26 weeks in a continuous period.
Work Hours
- The typical work week is a 40hrs during the hours of 8am-4pm or 9am-5pm.
Overtime
- Overtime shall be paid at time and a half (1 ½) the normal rate during the weekdays and twice (2) the normal rate on Sundays, Public Holidays and Rest Days, except where Sunday is scheduled as part of a shift arrangement, and is therefore paid at time and a half (1 ½) the normal rate.
Notice Period
- Notice by employer should be as follows:
-
- three months and less than a year’s continuous service, one-week notice
- one year and less than three years, two weeks’ notice;
- three years and less than five years, three weeks’ notice;
- Five and less than seven years, four weeks
- Seven and less than ten years, five weeks
- Ten and less than fifteen years and more, six weeks
- Fifteen and more, ten weeks
- monthly paid with three months and less than five years’ continuous service, one month; and
- monthly paid with five and less than ten years, two months;
- ten and more years, three months.
Severance
- Severance pay is calculated on the following basis
-
- two weeks per year in respect of the first five years of employment with the employer;
- three weeks in respect of five to ten years of employment with the employer;
- four weeks in respect of any period in excess of ten years.
- Period of half a year or more is counted as a full year for purposes of severance pay.
- There is a maximum payment of no more than fifty-two weeks pay.
13th Month Salary in Brazil
- No
- There is no statutory requirement to pay the 13th or the 14th month salary.
- There is no evidence that it is customary to give bonuses.
INCOME TAX
St. Kitts and Nevis has no form of Personal Income Tax (PIT), No tax on Residence, Filing Status, Taxable Income, Deductions and Allowances, Rates or Capital Gains.
IMMIGRATION
- Visa requirements for Saint Kitts and Nevis citizens are administrative entry restrictions by the authorities of other states placed on citizens of Saint Kitts and Nevis.
- As of 7 July 2020, Saint Kitts and Nevis citizens had visa-free or visa on arrival access to 156 countries and territories, ranking the Saint Kitts and Nevis passport 26th in terms of travel freedom according to the Henley Passport Index
- Saint Kitts and Nevis started issuing tourist visas valid for 30 days or 90 days depending on how many entries you will do, in a simplified procedure to visitors from 73 countries.
- The Entry Visa system allows citizens to obtain entry-exit tourist visas on arrival to and from Saint Kitts and Nevis.
- The St. Kitts & Nevis Citizenship by Investment Program is the oldest of its kind in the world.
- Established in 1984 the program grants citizenship through donation or real estate investment to qualified applicants.
- The government requires investment of either a minimum donation of $150,000 to the Sustainable Growth Fund (SGF) or investment of $400,000 in real estate (can be reduced to $200,000 for connected investors) plus related government and due diligence fees.
|
Type of Visa/Permit |
Documentation |
Validity |
Eligibility |
|
Tourist Visa |
|
90 days |
|
|
Saint Kitts and Nevis Passport |
|
10 years |
|
VALUE ADDED TAX
- VAT is levied on the sales of goods and services on the islands and on imports of goods and services to St. Kitts and Nevis.
- The VAT rate is 17%; in the tourist and hotel sector the rate drops to 10%.
|
VAT |
|
|
Standard Rate |
17% |
|
Reduced Rate |
10% |
WITHHOLDING TAX
Withholding tax rates are applicable on the following rates:
|
WHT |
|
|
Dividends |
15% |
|
Interest |
15% |
|
Royalties |
15% |
|
Technical Service Fees |
15% |
TERMINATION
Employment may be terminated in the following circumstances:
-
- without notice during probationary period except otherwise provided in writing in contract;
- without notice where the employee is guilty of serious misconduct in relation to his/her employment;
- without notice where employee is guilty of misconduct in relation to his/her employment or the employee is no longer performing his/her duties satisfactorily: provided employee has been warned in writing on at least two occasions within a period of six months indicating the nature of the misconduct or unsatisfactory performance and in the case of the last warning, employer stated his/her intention to dismiss the employee for a repeat offence or continued unsatisfactory performance.
- Where medical practitioner certifies infirmity of mind or body likely to be permanent, provided infirmity lasted for a period of three months;
- Where employee redundant for reason that –
- employer has discontinued or ceased to carry on all or part of business;
- employer has modernized, automated or mechanized all or part business;
- employer has reorganized business to improve efficiency;
- employer finds it impossible to carry on business at the usual rate or level due to shortage of material or a mechanical breakdown or for any cause beyond his control;
- employer is forced to reduce business due to lack of market or change in market;
- where employer dies and business ceases to exist;
- where business is liquidated by bankruptcy or otherwise.
STATUTORY BENEFITS
- These are mandatory benefits as postulated by law
- These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, notice period, and severance pay
- Statutory benefits also include social security benefits
|
Statutory Benefits |
|
Probationary Period |
|
Annual Leave |
|
Public Holidays |
|
Maternity Leave |
|
Sick Leave |
|
Overtime Pay |
|
Notice Period |
|
Severance Pay |
|
Social Security Benefits |
