All pension funds in Trinidad and Tobago must be registered in accordance with the Insurance Act 2018, specifically introduced to replace the Insurance Act Chap 84:01, to reform the law relating to insurance companies, and to regulate insurance businesses and privately administered pension fund plans.
Supervision of conduct in accordance with the Act is provided by the Central Bank of Trinidad and Tobago.
Provision is made in the Income Tax Act 1938 Chap 75:01, s 28(14), for employees to enjoy an allowable deduction against chargeable income, for PAYE Income Tax purposes, in respect of pension contributions paid into an approved scheme with the Board of
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Web page updated on 17 Mar 2025 15:49