(Section 29)
1. Employees whose remuneration is in excess of $60,000 per annum or such other maximum limit as may be fixed in accordance with section 30(d), are exempted in respect of that portion in excess of $60,000 or such other limit so fixed.
2. Employees whether belonging to this State or not, whose written terms of service or engagement wherever executed provide that they are subject to service for any period of not less than one year outside the State.
3. Persons who in their official capacity are accorded diplomatic status and similar status arising from the grant of immunities and privileges.
4. Any employee who is not a citizen of Saint Lucia who is employed in this State for a period not exceeding 2 years at one time.
5. Paragraphs 3 and 4 shall not apply to any employee unless his or her employer has satisfied the Director that the employee is liable to contribute to, or is prospectively entitled to benefit from the social security scheme of any country other than this State or any benefit scheme by virtue of his or her employment on terms that would provide the employee with benefits substantially not less favourable than the benefits to which he or she would have been entitled under this Act.