Free Checklist · Updated 2026

Monthly Payroll Processing
Checklist for Jamaican Employers

Run payroll the right way every month. This step-by-step checklist covers everything from collecting timesheets to remitting statutory deductions by the 14th deadline.

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Key Monthly Deadline: 14th of Every Month

PAYE, Education Tax, NIS, and NHT must all be remitted to the respective agencies by the 14th. Missing this triggers penalty charges and interest. Work backwards from the 14th when scheduling payroll.

Week 1 — Collect Data (Days 1–7)

The earlier you start, the fewer errors

Week 2 — Calculate Payroll (Days 8–12)

Must be done before the 14th to allow time to fix errors

Pay Day — Process Payments

Before the 14th deadline

Process salary payments via bank transfer (direct to employee accounts)Issue payslips to every employee (required by law — can be digital or paper)Payslip must show: gross pay, each deduction amount, net pay, employer contributionsFor employees paid in cash: obtain signed receipt for each paymentRemit PAYE + Education Tax to TAJ via taj.gov.jm by the 14thRemit NIS (employee + employer) to NIS via nis.gov.jm by the 14thRemit NHT (employee + employer) to NHT via nht.gov.jm by the 14thDownload and save all remittance confirmation receiptsRecord remittance reference numbers in payroll ledger

Post-Payroll — Record-Keeping

Required for TAJ audits and year-end filing

File monthly payroll register in payroll ledger (physical or digital backup)Update employee leave balances in HR systemRecord any employee changes (new hires, departures, salary changes) in HR fileUpdate running total of each employee's year-to-date earnings and deductionsReconcile bank statement: confirm all salary payments clearedConfirm TAJ receipts match remittance amounts (check portal account balance)Flag any discrepancies to correct in next month's payrollArchive payroll records — retain for 7 years minimum

Common Payroll Mistakes to Avoid

✗Using last year's PAYE threshold — the 2026 threshold is $1,902,360 (not the 2025 figure)
✗Forgetting employer-side contributions — NIS, NHT, and Education Tax have employer portions too
✗Missing the 14th deadline — penalties apply immediately, no grace period
✗Not issuing payslips — this is a legal requirement, not optional
✗Deducting NIS on income above the insurable wage ceiling — check the ceiling annually
✗Not keeping records for 7 years — TAJ can audit back 7 years

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