Employer in Guyana

Guyana's core employer duties apply nationally, with sectoral orders potentially changing leave and other working conditions. A business may operate as a sole trader, partnership or company. A company incorporates by filing articles with the Registrar and maintaining a registered office in Guyana. A Guyana Revenue Authority Taxpayer Identification Number (TIN) is required for relevant public-authority and GRA transactions; the first TIN certificate costs G$1,000 and a reprint costs G$2,000. Applications can be made at the Georgetown headquarters, a regional office or through eServices. The legal framework can also involve a public authority, body of persons, authorised representative or manager, dependent contractor and contract worker. The actual working arrangement matters when deciding which duties apply. The Ministry of Labour and Manpower Planning and its Labour Department oversee core labour administration. The Central Recruitment and Manpower Agency (CRMA) operates a free Job Bank for vacancies and candidate matching and also handles recruitment-related records, placement, training and recruitment-agency regulation. The available evidence does not show that every employer must use the CRMA Job Bank. An employer registers with the National Insurance Scheme (NIS) using form R400F1 and submits an employee list using form R400F5. NIS contributions total 14% of actual wages or salary up to G$280,000 per month or G$64,615 per week: the employer pays 8.4% and the employee pays 5.6%. The employer also deducts and remits Pay As You Earn (PAYE) tax to the Guyana Revenue Authority within 14 days after the income month. Monthly Form 5 and annual Form 2 returns include employee TINs, total income, NIS and other statutory deductions. The GRA states that no PAYE deduction applies where gross monthly income is no more than G$100,000 from 1 January 2024. Chargeable income is taxed at 28% up to G$2,400,000 per year and 40% on the balance. The Labour (National Minimum Wage) Order 2022 sets minimum pay at G$347 per hour, G$2,776 per day, G$13,880 per week or G$60,147 per month from 1 July 2022. An employer cannot reduce higher existing pay to these minimums. A first violation can attract a G$50,000 fine; a subsequent violation can attract G$100,000 and one month of imprisonment. Normal working time is 40 hours over five days, generally eight hours per day. Overtime, Sunday work and public-holiday work receive at least 1.5 times the normal rate. The Holidays with Pay Act and sector orders govern paid leave. Listed sectors generally provide at least one day for each completed month, but the exact entitlement depends on the sector and applicable order. Accrued leave payment becomes due when employment ends, and a contract or collective agreement may provide a higher standard. Employers should keep records that demonstrate compliance with pay, working-time, leave and termination duties. They may not impose monetary fines on workers, although reasonable discipline is permitted. An employer provides a certificate of termination when a worker requests one. An employer has primary responsibility for occupational safety and health. The industrial establishment must be registered with the Occupational Safety and Health Department within 30 days when an existing unregistered establishment is covered, when new operations start, and in the applicable renewal or certificate cycle. The employer provides safe-work training, controls hazards and maintains chemical inventories, labels and safety data sheets. A joint workplace safety and health committee is required at workplaces with at least 20 regular workers and may also be required by ministerial direction or because of critical substances. The committee has at least four members below 50 workers and at least six members at 50 or more workers, with at least half being non-managerial workers, and it meets at least quarterly. The employer pays for committee duties and training time. The employer notifies the responsible authority immediately after a fatal accident and within four days after an accident causing disablement for more than one day. The employer also informs the committee, worker representative or recognised union as applicable. A worker who refuses work because of an imminent and serious danger receives protection against dismissal, discipline, penalty or intimidation connected with occupational safety compliance or a complaint. Termination rules differ by reason. During probation, either side can generally end the employment for any reason without notice. Serious misconduct can justify summary dismissal. A performance-based termination requires instructions, a written warning and continued unsatisfactory performance. Ordinary written notice is two weeks for service of less than one year and one month for service of at least one year; payment in lieu of notice is allowed. Redundancy can arise from automation, discontinuance, sale, reorganisation, force majeure or market or economic contraction. The employer gives information and consults the recognised union, or otherwise the workers or their representative and the Chief Labour Officer, as early as possible and no later than one month after the circumstances arise. A lay-off can last up to six weeks. After at least one year of continuous service, severance is one week's pay for each completed year during the first five years, two weeks' pay for each year from years six to ten and three weeks' pay for each later year, subject to a maximum of 52 weeks. Failure to keep termination records can attract a G$15,625 fine. Non-compliance with severance duties can attract a G$31,250 fine and one year of imprisonment. An unlawful dismissal can lead to compensation, reinstatement or repayment of wages. The Trade Union Recognition and Certification Board handles union recognition. A union generally needs support from at least 40% of the relevant bargaining unit for certification; where several unions compete, at least 40% participation is required in the poll. A certified union becomes the recognised majority union. The employer recognises it, bargains in good faith and negotiates a collective agreement. The employer cannot make union membership a condition of employment or dismiss or disadvantage a worker for union activity. Closing an establishment where a certified or applying union is involved requires reasonable notice, reasons, information about affected workers and consultation. Breaches can attract a G$28,000 fine plus G$500 per day, while closure-related breaches can attract a G$56,000 fine and six months' imprisonment. The Ministry provides labour inspection, advice, conciliation, mediation, arbitration tribunals and union-certification services. The Chief Labour Officer handles unreasonable-discipline determinations and prosecutions, while the High Court can provide redress for unfair dismissal or discipline. The Ministry states that complaints usually receive a response in about 48 hours, excluding any statutory deadline. Public-utility and public-health disputes may follow special arbitration legislation. The Prevention of Discrimination Act applies to public and private employment and covers race, sex, religion, colour, ethnic origin, indigenous population, national extraction, social origin, economic status, political opinion, disability, family responsibilities, pregnancy, marital status, age and sexual harassment.