Free Guide · Updated March 2026
March 31 Year-End Filing Guide
for Jamaica Employers
Every filing Jamaican employers must complete by March 31 — SO1 Annual Return, P24 certificates, NIS reconciliation, and NHT returns. Miss any of these and you face penalties, interest charges, and potential prosecution.
Deadline: March 31 each year — no extensions granted
TAJ does not grant extensions. Late filing: 10% surcharge + 1.5% monthly interest. NIS and NHT impose separate penalties. Start now to avoid last-minute scrambling.
What Must Be Filed by March 31?
Jamaica's tax year runs April 1 to March 31. By the end of March, every employer must complete these filings for the tax year just ending:
SO1 Annual Return
PAYE annual return filed with TAJ. Reports total emoluments and PAYE deducted for every employee.
Filed with: Tax Administration Jamaica
P24 Certificates
Annual tax deduction certificates issued to each employee showing total earnings and PAYE deducted.
Filed with: Issued to employees
NIS Annual Reconciliation
Reconcile all NIS contributions paid during the year against NIS records. Resolve any discrepancies.
Filed with: National Insurance Scheme
NHT Annual Return
Annual reconciliation of NHT contributions. Confirm total employee and employer contributions match NHT records.
Filed with: National Housing Trust
SO1 Annual Return (PAYE)
Filed with Tax Administration Jamaica (TAJ)
P24 Employee Tax Certificates
Issued to every employee
NIS Annual Reconciliation
Filed with National Insurance Scheme (mlss.gov.jm / nis.gov.jm)
NHT Annual Return
Filed with National Housing Trust (nht.gov.jm)
Education Tax & HEART/NSTA Reconciliation
Included in TAJ filings
Prepare for the New Tax Year
April 1 – April 14, 2026
Penalties for Late or Non-Filing
| Filing | Penalty |
|---|---|
| SO1 (PAYE) late filing | 10% surcharge on PAYE due |
| PAYE late payment interest | 1.5% per month (compounding) |
| NIS late remittance | Penalties + potential prosecution |
| NHT late remittance | Surcharges + interest |
| Failure to issue P24 certificates | Employee complaint to TAJ + penalties |
Persistent non-compliance can result in TAJ enforcement action including liens on business assets, garnishment orders, and criminal prosecution of responsible officers.
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Why is March 31 the most important date for Jamaican employers?
Jamaica's tax year ends on March 31. This means every employer must reconcile and file their annual returns for PAYE, NIS, NHT, and Education Tax by this date. It is the single most compliance-heavy deadline of the year. Unlike monthly remittances (due on the 14th), the March 31 filings require you to reconcile the entire year's payroll records against what was actually remitted to TAJ, NIS, and NHT.
What is the SO1 Annual Return?
The SO1 is the annual PAYE return that every Jamaican employer must file with Tax Administration Jamaica (TAJ). It summarizes total emoluments paid and total PAYE deducted for every employee during the tax year (April 1 to March 31). The SO1 must be accompanied by individual employee details including name, TRN, NIS number, total earnings, and PAYE deducted. If the total PAYE remitted during the year is less than the total deducted, the balance must be paid with the SO1.
What is a P24 certificate?
A P24 is the annual tax deduction certificate that employers must issue to every employee. It shows the employee's total earnings and total PAYE deducted during the tax year. Employees need their P24 to file personal income tax returns with TAJ. Employers are legally required to issue P24 certificates by March 31.
How do I reconcile NIS and NHT contributions?
Log into the NIS employer portal (nis.gov.jm) and the NHT employer portal (nht.gov.jm) to download your contribution statements for the full tax year. Compare these against your internal payroll records. Any discrepancies — missing months, incorrect amounts, wrong employee numbers — must be resolved before March 31. Both NIS and NHT impose penalties for under-remittance, and unresolved discrepancies can delay employee benefit claims.
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