BVI Wage Codes – Overview of All Available Wage Codes
BVI Wage Codes – Overview of All Available Wage Codes
Jurisdiction: British Virgin Islands (BVI) | Currency: USD
Tax: Payroll Tax | Premiums: Social Security (SS), National Health Insurance (NHI)
Earnings
- 10 – Gross salary
- 20 – Gross salary (retroactive adjustment)
- 25 – Gross regular holiday pay 100%
- 26 – Gross regular vacation taken 100%
- 50 – Year-end bonus
- 60 – Christmas bonus
- 70 – Gratuity bonus
- 80 – Bonus
- 90 – Jubilee allowance
- 110 – Severance pay
- 111 – Severance pay (special tax rate ruling)
- 120 – Commission
- 125 – Taxed service charge
- 126 – Taxed gratuities/service charge
- 130 – Gross payment settlement vacation days
- 176 – Premium pay
- 177 – Other gross pay
Taxed allowances
- 140 – Taxed allowance
- 150 – Taxed phone allowance
- 160 – Taxed car allowance
- 170 – Taxed representation allowance
- 175 – Taxed housing allowance
- 180 – Gross up (SS and NHI wage)
- 190 – Gross up (no SS and NHI wage)
Sickness & absence
- 210 – Sickness pay 100%
- 220 – Sickness pay 66.67%
- 230 – Deduction sickness pay 100%
- 240 – Deduction sickness pay 33.33%
- 250 – Gross deduction settlement vacation days
- 260 – Deduction absence
- 270 – Deduction unpaid leave
Overtime (taxed)
- 300 – Additional hours 100%
- 310 – Overtime holiday pay 150%
- 320 – Overtime 100%
- 330 – Overtime 150%
- 340 – Overtime 175%
- 350 – Overtime 200%
- 360 – Overtime 250%
Untaxed allowances & reimbursements
- 380 – Untaxed contribution sickness insurance
- 390 – Untaxed compensation miles
- 400 – Employer's contribution Payroll Tax
- 410 – Untaxed reimbursement expenses
- 420 – Untaxed allowance
- 430 – Untaxed phone allowance
- 440 – Untaxed car allowance
- 450 – Untaxed representation allowance
- 460 – Untaxed tips
- 490 – Ruling Payroll Tax reduction
Taxed fringe benefits
- 510 – Company car
- 520 – Paid/free housing
- 530 – Stocks/stock options
- 540 – Gratuities/service charge
- 550 – Meals
Pension
- 580 – Pension premium employer contribution (approved)
- 581 – Pension premium employer contribution (non-approved)
- 590 – Pension premium total (approved)
- 591 – Pension premium total (non-approved)
Tax & premiums
- 620 – Payroll Tax total (ER + EE)
- 625 – Payroll Tax fixed amount (deduction)
- 626 – Payroll Tax fixed amount (restitution)
- 640 – Social Security employer contribution
- 645 – Social Security total premium (ER + EE)
- 646 – Social Security extra premium
- 650 – National Health Insurance employer contribution
- 655 – National Health Insurance total premium (ER + EE)
- 656 – National Health Insurance extra premium
Deductions & net
- 780 – Deduction medical insurance
- 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 contribution car
- 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 – BVI wage code module 2026