Free Reference Card · 2026 Tax Year
Jamaica Employer Tax Rate Card
2026 Budget Year
All rates, thresholds, and remittance deadlines for Jamaican employers in one place. Updated for the 2026 national budget. Print and keep at your desk.
PAYE — Pay As You Earn
Income tax deducted from employees. Remit to TAJ by 14th of each month.
| Item | Rate / Amount |
|---|---|
| Annual income tax threshold | JMD $1,902,360 |
| Monthly threshold (÷12) | JMD $158,530 |
| PAYE rate (first $6M above threshold) | 25% |
| PAYE rate (above $6M above threshold) | 30% |
| Who pays | Employee only |
| Remittance deadline | 14th of following month |
| Annual return (SO1) | March 31 |
| Late payment penalty | 10% + 1.5%/month interest |
NIS — National Insurance Scheme
Social security contributions. Remit to NIS by 14th of each month.
| Item | Rate / Amount |
|---|---|
| Employee contribution | 3% of insurable wages |
| Employer contribution | 3% of insurable wages |
| Total NIS cost | 6% of insurable wages |
| Insurable wage ceiling | Check NIS portal annually |
| Coverage | All employees 18–65 |
| Remittance portal | nis.gov.jm |
| Remittance deadline | 14th of following month |
NHT — National Housing Trust
Housing contributions. Remit to NHT by 14th of each month.
| Item | Rate / Amount |
|---|---|
| Employee contribution | 2% of gross salary |
| Employer contribution | 3% of gross salary |
| Total NHT cost | 5% of gross salary |
| Applies to | All employees |
| Remittance portal | nht.gov.jm |
| Remittance deadline | 14th of following month |
Education Tax
Remit to TAJ (same remittance as PAYE) by 14th of each month.
| Item | Rate / Amount |
|---|---|
| Employee contribution | 2.25% of statutory income |
| Employer contribution | 3.5% of statutory income |
| Total Education Tax cost | 5.75% of statutory income |
| Remittance deadline | 14th of following month |
Total Employer Cost Summary
Employer-side contributions on top of gross salary:
| Contribution | Rate |
|---|---|
| NIS (employer) | 3.0% |
| NHT (employer) | 3.0% |
| Education Tax (employer) | 3.5% |
| HEART/NSTA levy | 3.0% |
| Total employer overhead | ~12.5% of gross salary |
Example: An employee earning JMD $150,000/month costs the employer approximately JMD $18,593/month in statutory contributions (NIS + NHT + Education Tax + HEART/NSTA). PAYE is employee-side only.
2026 Remittance Deadline Calendar
April 2026
April 14
May 2026
May 14
June 2026
June 14
July 2026
July 14
August 2026
Aug 14
September 2026
Sep 14
October 2026
Oct 14
November 2026
Nov 14
December 2026
Dec 14
January 2027
Jan 14
February 2027
Feb 14
March 2027
Mar 14
If the 14th falls on a weekend or public holiday, the deadline moves to the next business day.
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