6.1.3 Employer has no place of business in jurisdiction
Foreign employers with employees working in Trinidad and Tobago must register an entity in Trinidad and Tobago to ensure tax and social security compliance (5.3).
With the exception of the agreements between CARICOM member states, and the agreement with Canada, the National Insurance Act 1971 Chap 32:01, s 29(1), states that all employees, including paid and unpaid apprentices, must be registered for the system of National Insurance, with limited exceptions. See 6.1.2.
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