Guide
The NI187 form explained
The NI187 is the Employee’s Record of Contributions — the companion document to the NI184 that records the employee’s side of national insurance deductions. This guide explains what it is, how it differs from the NI184, and what fields it contains.
What the NI187 form is
The NI187, formally titled the Employee’s Record of Contributions, is a monthly document prepared by employers in Trinidad & Tobago that records the national insurance contributions deducted from each employee’s wages. It is produced alongside the NI184 as part of the monthly NIS filing obligation.
Where the NI184 focuses on the employer’s contribution obligation, the NI187 records the employee’s deduction — the amount withheld from each individual’s wages under the National Insurance Act. Together, the two forms account for both sides of the contribution split that is remitted monthly to NIBTT.
The NI187 is significant because it feeds directly into each employee’s insured weeks record held by NIBTT. Benefit eligibility — for sickness benefit, maternity benefit, invalidity pension, old-age pension, and survivors’ benefit — is calculated based on the number of weeks an individual has contributed. An employer who fails to file NI187 forms accurately can inadvertently deprive employees of benefits they have paid into and are entitled to claim.
NI184 vs NI187 — the difference
Employers frequently confuse the two forms because they cover the same employees and the same pay period. The distinction is in whose contribution each form records.
| NI184 | NI187 | |
|---|---|---|
| Full name | Employer's Contribution Schedule | Employee's Record of Contributions |
| Perspective | Employer — records what the employer contributes | Employee — records what was deducted from wages |
| Who holds it | Filed with NIBTT | Provided to NIBTT; employee may receive a copy |
| Key amounts | Employer contribution per employee | Employee deduction per employee |
| Frequency | Monthly | Monthly |
Full name
NI184
Employer's Contribution Schedule
NI187
Employee's Record of Contributions
Perspective
NI184
Employer — records what the employer contributes
NI187
Employee — records what was deducted from wages
Who holds it
NI184
Filed with NIBTT
NI187
Provided to NIBTT; employee may receive a copy
Key amounts
NI184
Employer contribution per employee
NI187
Employee deduction per employee
Frequency
NI184
Monthly
NI187
Monthly
In practice, both forms cover the same set of employees for the same pay period. An employer with ten employees submits one NI184 (listing all ten with employer contribution amounts) and ten NI187 records (one per employee showing their individual deduction and insured weeks).
Who needs the NI187 and when
Every employer registered with NIBTT who has insured employees must produce NI187 records monthly — one per employee — for every pay period in which that employee worked and received wages. The NI187 cannot be filed independently of the NI184; both must be submitted together with the monthly contribution payment.
The deadline is the same as the NI184: the last working day of the month following the pay period. For example, NI187 records for January must be submitted by the last working day of February.
Employees are entitled to receive a copy of their NI187 as evidence of their contributions for the period. This is particularly important when employees need to demonstrate their insured weeks record to NIBTT in connection with a benefit claim — for example, when claiming sickness benefit or applying for an old-age pension.
Fields on the NI187
Employer name
The registered name of the employer as recorded with NIBTT.
Employer registration number
The NIBTT-assigned registration number uniquely identifying the employer.
Employee name
The full name of the insured employee for whom the record is being prepared.
Employee NIS number
The employee's unique NIS identification number, issued by NIBTT at registration.
Pay period
The month and year covered by this record of contributions.
Contribution class
The class applicable to the employee for the period, determined by weekly earnings.
Employee contribution amount
The amount deducted from the employee's wages for NIS during the period.
Number of contribution weeks
The number of insurable weeks credited to the employee for the period, based on the payroll frequency.
The number of contribution weeks is particularly important — this figure is used by NIBTT to update the employee’s personal contribution record, which determines eligibility and benefit amounts for short-term and long-term NIS benefits.
Why accuracy matters
Errors on the NI187 — particularly an incorrect NIS number, a wrong contribution class, or an understated number of contribution weeks — can prevent contributions from being correctly credited to an employee’s account.
If an employee later applies for a benefit and their NIBTT record shows fewer contribution weeks than they have actually paid in, they may receive a reduced benefit or be ineligible entirely. Correcting these errors retroactively requires formal amendment filings with NIBTT, which is time-consuming for the employer and stressful for the employee. Accurate NI187 records prevent this problem from arising in the first place.
How Enzure generates NI187 forms automatically
When you generate forms for a pay period in Enzure, the system produces both the NI184 and the NI187 simultaneously. For the NI187, Enzure takes each employee’s stored name, NIS number, monthly salary, and derived contribution class, and populates a separate NI187 record for each person included in the form generation.
The employee contribution amount — the figure that goes on the NI187 — is taken from the same contribution table used for the NI184. Enzure knows the employee deduction for each class and applies it automatically. The number of insurable weeks is calculated based on the pay period and payroll frequency.
The result is a set of individual NI187 PDFs — one per employee — that can be downloaded alongside the NI184. All records are stored in your archive for 12 months. If an employee requests a copy of their contribution record for a past period, you can download it instantly without needing to recreate it.
One-click generation
NI187 records are generated at the same time as the NI184 — no separate step required.
Per-employee PDFs
Each employee gets their own NI187, formatted correctly and ready to provide to the employee if needed.
Accurate employee deductions
Employee contribution amounts are pulled from the current NIBTT table automatically — no manual rate lookup.
Archived for 12 months
Every NI187 remains accessible in your archive, downloadable at any time for compliance or employee requests.
Generate NI187 records automatically
Enzure generates individual NI187 records for every employee alongside the NI184 — all from the same single form generation step.
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