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Commentary

8.2.1 National insurance filing failures

Trinidad and Tobago

The National Insurance Act 1971 Chap 32:01, states that an employer must first become registered with the National insurance Board of Trinidad and Tobago (NIBTT), within 14 days of hiring their first employee.

Additionally, the employer is also obligated to register within 14 days, any new employee hired, who does not provide them with their National Insurance number within seven

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