The Employer Arrears Amnesty Programme.

The National Housing Trust (NHT) remains committed to assisting our contributors to navigate the challenges of the novel coronavirus. In response to these challenges, the NHT has implemented several initiatives to mitigate the loss of homes while strengthening the sector’s resilience.

We also recognize that businesses have been impacted and may be experiencing some difficulty in managing their statutory obligations.  In light of this the NHT has developed The Employer Arrears Amnesty Programme.  The Programme which commences July 1 and ends December 31, 2021 was created to assist employers to manage arrears, reduce statutory obligation (interest payment) and improve compliance status. Employers are legally mandated to pay over contributions of 5%- 3% employer contribution and 2% on behalf of employee. Through the Programme, the NHT will waive the interest accumulated on the outstanding 3% portion of the employers’ statutory deduction. The waiver will be calculated as follows:  

  • July 1, 2021 – August 31, 2021: 100% waiver
  • September 01, 2021 – October 31, 2021: 75% waiver
  • November 1, 2021 – December 31, 2021: 50% waiver

General Conditions

  • Submission/Registration of all Annual Returns (SO2)
  • Submission/filing of all current year (2021) S01s.
  • Payment of all outstanding contributions and interest calculated on outstanding employees’ contributions for the period January 2013 – current (date of application)

Exclusion from Programme

Employers involved in the following matters are excluded from participating in the programme:

1. Litigation Matters

  • Matters for which judgment has been received through the court.
  • Matters approved for litigation (up to point of issuance of a court summon.
  • Pending matters before court.

Click on the following link to apply: The Employer Arrears Amnesty Programme