Jamaica payroll guide · 2026-10-26
Every month, Jamaican employers face one date that matters more than any other: the 14th. By then, Tax Administration Jamaica (TAJ) expects your S01, the Employer's Monthly Remittance of Payroll Deductions, filed and paid for the previous month's payroll. Miss it and you risk interest and penalties, and you may also put your employment tax credit at risk. This guide covers what the S01 contains, the current rates behind it, and the one date this autumn that catches people out.
One S01 brings all the monthly statutory payroll deductions together, both the employee and employer portions:
The S01 is due by the 14th of the month following the pay period. June 2026 payroll, for example, was due on July 14, 2026. TAJ expects most employers to file and pay electronically.
Deduction — Employee — Employer
NIS — 3% — 3%
NHT — 2% — 3%
Education Tax — 2.25% — 3.5%
HEART/NSTA — None — 3%
Two points deserve attention. NIS applies only up to an annual insurable earnings ceiling of J$5,000,000 for the April 1 to March 31 year, so the maximum is J$150,000 per party per year, or J$12,500 a month on a monthly basis. NHT has no ceiling. For PAYE, the income tax threshold rose to J$1,902,360 a year on April 1, 2026.
Calculating NIS on the full J$500,000 would give J$15,000, an over-deduction of J$2,500 every month. Multiply that across a team and it becomes a real reconciliation problem.
The S01 for October 2026 is due on November 14, 2026, which is a Saturday. TAJ has previously adjusted the due date when the 14th fell on a weekend or public holiday, and in one past case filing on the next working day carried no penalty. Do not rely on that, though. Check TAJ's notice for the month, and if in doubt, file and pay on Friday, November 13.
There is a good reason to be on time every month. TAJ has stated that employers who file and pay their S01 on time can claim the Education Tax, NHT, NIS and HEART contributions they declared and paid, for both employees and employer, as an employment tax credit against income tax. The claim has been capped at 30% of income tax payable for the year of assessment for unregulated entities. Confirm current terms with TAJ or your accountant, but the principle is clear: late filing can cost you more than a penalty.
1. Treating the 14th as flexible. Interest runs from the 15th. Weekends and holidays do not automatically save you.
2. Applying NIS above the ceiling. Stop NIS once an employee reaches the J$5,000,000 annual limit. The ceiling resets each April 1.
3. Using last year's PAYE threshold. The threshold changed on April 1, 2026. Payroll set up before that date needs updating.
4. Paying without filing, or filing without paying. Both parts must be done on time.
5. Poor records. If your figures cannot be reconciled to payslips, a TAJ review becomes painful.
PayTime by Zettaz Global calculates PAYE, NIS, NHT, Education Tax and HEART for Jamaica using current rates, applies the NIS ceiling automatically, and produces your monthly statutory figures ready for the S01, so the deadline stops being a scramble.
Start your free trial today: paytime.zettaz.com/signup
No credit card required.