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Revised Laws of Saint Lucia (2021)

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40. Contributions exempt from Income Tax Act

Contributions paid under this Act by employees and employers shall be allowable deductions under the Income Tax Act.

40. Contributions exempt from Income Tax Act

4. Establishment of National Insurance Corporation

5. National Insurance Board

6. Minister's powers and Board's duty to give advice and submit annual reports

7. Committees of the Board

9. Power of Board to enter into arrangements with public authorities

10. Appointment, duties and powers of Director

11. Termination of Director's appointment and resignation

12. Deputy Director

13. Board to appoint Secretary

15. Appointment of other officers

16. Appointment of Legal, Medical Officers and other Advisors

18. Declaration of secrecy

19. Present employees retained

20. Investment Committee

21. Investment of surplus moneys

22. Accounts and financial statements

23. Board to submit financial statement for laying before House

24. Actuarial review

25. Approval of borrowing by Minister and of the House for guarantee of any borrowing

26. Persons insured

27. Regulations for persons not falling under section 26

28. Liability to make deductions and contributions

29. Exceptions from liability to make contribution

30. Regulations for contributions and exemptions

31. Liability of person providing employees to others

32. Deductions from wages

33. Payment of contributions

34. Surcharge for late payment

35. Crediting of unpaid contributions

36. Employment by more than one employer

37. Contributions and other payments where benefit drawn

38. Contributions or benefits to be inalienable

39. Regulations relating to payment and collection of contributions

42. Entitlement to benefit

43. Contribution credits during receipt of short-term benefit

44. Conditions for sickness benefit

45. Conditions for invalidity benefit

46. Calculation of day of incapacity for work

47. Regulations for sickness and invalidity benefits

48. Maternity grant and allowance

49. Entitlement to maternity allowance

50. Regulations for maternity allowance

51. Calculation of daily rate of maternity allowance

52. Unmarried woman and maintenance under Affiliation Act

53. Hospitalisation grant

54. Scheme of medical insurance

55. Survivor's benefit

56. Survivor's pension and grant

57. Regulations relating to survivor's benefits

58. Matters affecting entitlement to age pension

59. Entitlement to age grant

60. Regulations concerning age pensions and grants

61. Funeral grant

62. Employment injuries

63. Presumptions regarding employment injury

64. Conditions where employment injury benefit not payable

65. Regulations for employment Injury

66. Regulations for treating public servants as insured persons

67. Modification or repeal of Public Service Pension Scheme

68. Regulations for mariners and aircraft personnel

69. Regulations re wives or widows of mariners and aircraft personnel

70. Application for registration

71. Reciprocal agreements with other countries

72. Regulations for exempted schemes

73. Adjudication and appeals

74. Unpaid contributions to rank as privileged debt

75. Joint liability of firm and officers

76. Certified copy as evidence

77. Civil proceedings

78. Execution and enforcement of judgement in certain circumstances

79. Garnishment

80. Joint liability of third parties in civil proceedings

81. Recovery by way of distress warrant

83. Recovery of contributions in proceedings under this Act

84. Proceedings against employer for benefit lost by default

85. Disclosure of information by Inland Revenue Department

86. Proceedings to be in Director's name or person authorised

87. Members of Board, Tribunal or Investment Committee not disqualified from membership of Parliament

88. Exemption from taxes

89. Private schemes

90. Assessment of damages against employer

91. Regulations

92. Power to remove difficulties

2. Interpretation

3. Establishment of National Insurance Fund

8. Validity of Board's actions and protection of members

17. Transfers from the Public Service and vice versa

65A. Economic relief programme

65B. Entitlement under an economic relief programme

65C. Conditions under an economic relief programme

65D. Claim for economic relief

65E. Payment under an economic relief programme

65F. Grounds for ceasing payment

65G. Regulations for economic relief programme

82. Offences and penalties