Guyana Wage Codes – Overview of All Available Wage Codes
Guyana Wage Codes – Overview of All Available Wage Codes
Jurisdiction: Guyana (GUY) | Currency: GYD
Tax: PAYE | Premiums: NIS
Earnings
- 10 – Gross salary
- 20 – Gross salary (retroactive adjustment)
- 25 – Gross regular holiday pay 100%
- 26 – Gross regular vacation taken 100%
- 30 – Vacation allowance
- 32 – Accrual vacation allowance
- 33 – Provision vacation allowance (gross)
- 35 – Lump sum vacation allowance
- 40 – 13th month
- 41 – Provision 13th month (taxed)
- 42 – Accrual 13th month
- 43 – Provision 13th month (gross)
- 44 – Payout 13th month (net)
- 45 – Lump sum 13th month
- 50 – Year-end bonus
- 60 – Christmas bonus
- 70 – Gratuity bonus
- 80 – Bonus
- 81 – Bonus (periodic)
- 90 – Jubilee allowance
- 111 – Manual adjustment
- 120 – Commission
- 121 – Commission (periodic)
- 125 – Taxed service charge
- 126 – Taxed gratuities/service charge
- 130 – Gross payment settlement vacation days
Taxed allowances
- 115 – Taxed duty allowance
- 116 – Taxed uniform allowance
- 117 – Taxed acting allowance
- 118 – Taxed profit share
- 119 – Taxed fees
- 140 – Taxed allowance
- 150 – Taxed phone allowance
- 160 – Taxed transportation allowance
- 170 – Taxed representation allowance
- 175 – Taxed housing allowance
- 180 – Gross up (NIS wage)
- 190 – Gross up (no NIS wage)
Sickness & absence
- 210 – Sickness pay 100%
- 220 – Sickness pay 70%
- 230 – Deduction sickness pay 100%
- 240 – Deduction sickness pay 30%
- 250 – Gross deduction settlement vacation days
- 260 – Deduction absence
- 270 – Deduction unpaid leave
Overtime (taxed)
- 300 – Additional hours 100%
- 310 / 311 – Overtime holiday pay 100% (one-time / periodic)
- 320 / 321 – Overtime 100% (one-time / periodic)
- 330 / 331 – Overtime 150% (one-time / periodic)
- 340 / 341 – Overtime 175% (one-time / periodic)
- 350 / 351 – Overtime 200% (one-time / periodic)
- 360 / 361 – Overtime 250% (one-time / periodic)
Untaxed allowances & reimbursements
- 380 – Untaxed medical and dental allowance
- 390 – Untaxed KM-compensation
- 410 – Untaxed reimbursement expenses
- 420 – Untaxed allowance
- 430 – Untaxed phone allowance
- 440 – Untaxed car allowance
- 450 – Untaxed representation allowance
- 460 – Untaxed gratuity
- 465 – Untaxed vacation allowance
- 470 – Untaxed severance pay
- 471 – Untaxed station allowance
- 472 – Untaxed entertainment allowance
- 473 – Untaxed subsistence allowance
- 474 – Untaxed hardline
- 490 – Ruling Payroll Tax reduction
Taxed fringe benefits
- 520 – Rent free quarters
- 530 – Board & lodge
- 540 – Housing
Pension & insurance
- 585 – Private insurance premium employer contribution
- 595 – Private insurance premium total
Tax & premiums
- 620 – PAYE regular
- 625 – PAYE fixed amount (deduction)
- 626 – PAYE fixed amount (restitution)
- 640 – NIS employer contribution
- 645 – NIS total premium
- 646 – NIS extra premium
Deductions & net
- 790 – Deduction (scheduled payment)
- 791 – Payout deduction
- 800 – Personnel Association contribution
- 810 – Union contribution
- 820 – Personnel loan (fixed amount)
- 830 – Personnel loan (with balance)
- 840 – Various
- 850 – Advance payment (one-time)
- 851 – Advance payment vacation allowance
- 852 – Advance payment 13th month
- 860 – Advance payment (with balance)
- 870 – Third parties
- 880 – Wage confiscated
- 890 – Own contributions
- 900 – Other bank
- 990 – Rounding differences
- 1000 – Net pay
- 1010 – Payslip message
Note: numeric-only codes are standard Celery codes; a code with a letter is custom/cloned. For a non-standard taxability profile, clone the closest standard code and adjust its flags in the wage code settings.
Source: Celery Payroll & HRM – Guyana wage code module 2026