Stop. Whatever you are doing right now, stop.
March 31 is tomorrow. If your SO1 Annual Return has not been filed with TAJ, if your NHT Annual Return has not been submitted, if your NIS Reconciliation is not complete — today is the day. Not later today. This hour.
This post is short because you do not have time to read a long post. It tells you exactly what to do, in what order, as fast as possible. Read it once, then act.
The Only Rule for Today: Submit Something
Here is the most important thing you need to understand as you head into the final 24 hours:
A submitted return with minor errors is better than a perfect return filed on April 1.
TAJ processes amended returns. The NHT processes corrected submissions. You can fix errors after the fact. What you cannot change is whether your return was filed on time or not.
If your payroll records are incomplete, estimate. Use your best available figures. Calculate using what you have. TAJ would rather receive your best-effort SO1 today than receive a flawless one in April. Submit something.
The only exception to this rule: do not knowingly file false figures to misrepresent a substantially lower liability. That is fraud. Estimating because records are incomplete is not fraud — it is good-faith compliance.
What You Must Submit Today
Three things. Three portals. All due by March 31.
1. SO1 Annual Return — TAJ (eTAJ Portal)
Portal: etax.gov.jm Login: Your employer TRN and eTAJ password Navigate to: Returns → Annual Returns → Employer Annual Return (SO1) → Tax Year 2025
What you need:
- Every employee's name, TRN, and annual gross pay
- Total PAYE deducted per employee
- Total NHT, NIS, Education Tax deducted per employee
- Employer contribution totals (NHT 3%, NIS 3%, EdTax 3.5%, HEART 3%)
If you are missing data: use what you have. Put your best estimates based on payslips, bank statements, or known salary amounts. Leave no field blank if you can reasonably estimate a figure.
Time it takes: 30 minutes for fewer than 5 employees. 1–2 hours for 5–20 employees using manual entry. 45 minutes for any size using the CSV bulk upload function.
Critical tip: The portal times out after 20 minutes of inactivity. Save draft every 2–3 employees. Do not walk away from the screen.
2. NHT Annual Return — NHT Employer Portal
This is separate from the SO1. Filing the SO1 does not file this.
What you need:
- NHT employer registration number
- Each employee's NHT beneficiary number (different from TRN)
- Monthly NHT contribution amounts per employee (employee 2% + employer 3%)
If you are missing NHT beneficiary numbers: call NHT now. Their employer helpline can assist with looking up beneficiary numbers by TRN. File with what you can confirm today.
Time it takes: 20–45 minutes depending on employee count.
3. NIS Reconciliation — Ministry of Labour and Social Security
What you need:
- NIS employer registration number
- Employee NINs (National Insurance Numbers)
- Monthly NIS contribution amounts (employee 3% + employer 3%, on insurable earnings up to the ceiling)
If you are not sure whether this has been filed: check with whoever handles your NIS payments. Call the NIS office if needed. If it has not been filed, file it.
Time it takes: 30–60 minutes.
The Next 4 Hours: Your Timeline
If it is morning when you are reading this, you have the full day. Here is how to spend it:
Hour 1 (right now): Gather your payroll data. Open your payroll register, payslips, accounting software export — whatever you have. Create a simple spreadsheet with columns: Employee Name, TRN, Annual Gross Pay, PAYE Deducted, NHT Deducted, NIS Deducted, EdTax Deducted. Fill in every row you can.
Use the PayrollJamaica calculator to verify your deduction figures. Enter each employee's annual gross pay and the calculator will tell you exactly what PAYE, NHT, NIS, Education Tax, and HEART should have been. If your records don't match, use the calculator's figure — it applies the current statutory rates.
Hour 2: Log into eTAJ. Begin filing the SO1. Use the bulk upload if you have more than 10 employees — export your spreadsheet to CSV using the NHT template format. If filing manually, work through employees one by one and save draft constantly.
Hour 3: While you wait for the SO1 confirmation (or while your internet is slow), open the NHT employer portal and begin the NHT Annual Return. Have your NHT employer number and employee beneficiary numbers ready.
Hour 4: File the NIS Reconciliation. Confirm all three submissions are received and save your confirmation references.
By the end of hour 4, you are compliant.
If You Cannot Access the eTAJ Portal
Portal access issues on the final day before the deadline are common. Here is what to do:
Portal is slow or timing out: Try using a different browser (Chrome, Firefox, or Edge). Clear your browser cache. Try early in the morning (before 9 AM) or after 9 PM when traffic is lower. The portal is typically most congested between 10 AM and 4 PM today.
Forgot password: Use the "Forgot Password" function on the login page. The reset email goes to the address on your TAJ account. If that email is no longer active, call TAJ at 1-888-829-4357 immediately — explain you are trying to file before the deadline. TAJ staff can help reset credentials.
Never registered on eTAJ: If you have never created an eTAJ account, you can still file in person at any TAJ office today. TAJ offices are open for walk-in filings up to and including March 31. Bring your payroll summary, employee TRNs, and your PAYE file number. Arrive early — there will be queues.
Portal is completely down: This is rare but it has happened. If the eTAJ portal is genuinely non-functional, call TAJ immediately and document your attempt. TAJ typically acknowledges portal outages and provides guidance. In past years, TAJ has extended filing windows by 24–48 hours when the portal experienced significant outages on deadline day — but this is not guaranteed, and you should not count on it.
If You Have Outstanding PAYE Balances: Pay Something Now
If you owe PAYE that has not been fully remitted, make a payment today — even a partial one.
Through any major Jamaican bank (NCB, Scotiabank, Sagicor, JN Bank, JMMB), you can make a PAYE payment via bill payment using your PAYE file number. Payments initiated today will be credited to your TAJ account by March 31 in most cases, though check with your bank on processing times.
Any amount you pay before the deadline reduces the outstanding balance that the 10% penalty and 20% surcharge will be calculated on. A J$300,000 payment today on a J$1,000,000 liability reduces your penalty exposure by J$90,000 (J$30,000 in 10% penalty savings + J$60,000 in 20% surcharge savings). That is J$90,000 for a bank transaction that takes 5 minutes.
The Employees Who Are Counting on You
Take 30 seconds to think about this.
Every employee on your payroll has 2% of their wages held as NHT contributions. They trusted that you remitted it on their behalf. Every employee has NIS contributions recorded — which determine their benefit eligibility in retirement, sickness, and injury. Every employee filed their personal income tax return (or will file it) based on their expectation that your SO1 accurately reflects their income and the PAYE deducted.
When you file accurately and on time, these things work as they are supposed to. When you do not, the first people affected are not TAJ or NHT — they are your employees.
Filing today is not just about avoiding penalties. It is about meeting an obligation you made when you hired the first person.
Do It Now. Not After Lunch. Now.
The eTAJ portal is open. The NHT portal is open. The data you need exists somewhere — in your accounting software, your spreadsheets, your payslip records, your bank statements.
You have enough time. Employers have filed complete, accurate SO1 returns in three hours starting from a spreadsheet. What they did not do was wait until 4 PM on March 30 to start.
Open your payroll data. Open payrolljamaica.com/calculator to verify your deduction figures. Then open etax.gov.jm and start filing.
March 31 is tomorrow. Today is the day. Submit now.
Looking for payroll software built for Jamaica? See how PayrollJamaica handles PAYE, NIS, NHT, and Education Tax automatically — with rates updated for 2025/2026.