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Payroll Guide

Jamaica Payroll Calculator & Employer Tax Guide 2026

Calculate employee deductions, employer contributions, and generate S01/S02 forms for your Jamaican business.

Payroll Calculator

See the full cost of employing someone in Jamaica

Payroll Breakdown

Employee Deductions

Gross PayJ$400,000
PAYE (Income Tax)−J$55,261
NIS (3%)−J$12,000
NHT (2%)−J$8,000
Education Tax (2.25%)−J$8,730
Net PayJ$316,010

Employer Contributions

Gross PayJ$400,000
NIS (3%)+J$12,000
NHT (3%)+J$12,000
Education Tax (3.5%)+J$13,580
HEART/NSTA (3%)+J$12,000
Total Cost to EmployerJ$449,580

Employee receives

J$316,010

of

J$400,000

Employer pays

J$449,580

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Jamaica Payroll Deductions 2025/2026

Every Jamaican employer must withhold and remit these statutory deductions from employee salaries, plus pay employer-side contributions.

DeductionEmployeeEmployerNotes
PAYE Income Tax25% / 30%N/A (withheld)Employer withholds from salary
NIS3%3%Ceiling: J$5M/year per employee
NHT2%3%No ceiling
Education Tax2.25%3.5%No ceiling
HEART/NSTAN/A3%Employer-only contribution

Employer Filing Forms

S01Employer's Annual Return

Summary of all employee earnings and deductions for the tax year

Due: March 15

S02Monthly Statutory Deduction Schedule

Monthly submission of PAYE, NIS, NHT, and Education Tax withheld

Due: 14th of following month

Why Use Taxora for Payroll?

Gross-to-net payroll calculation with all Jamaica statutory deductions

Automatic PAYE computation using correct tax thresholds

NIS ceiling tracking per employee across the tax year

S01 Annual Return and S02 Monthly Schedule auto-generation

Employee management with TRN, NIS number, and salary tracking

Monthly filing deadline reminders so you never miss a submission

Jamaica Payroll FAQ

What payroll deductions must employers make in Jamaica?
Jamaican employers must withhold PAYE income tax, NIS (3% employee + 3% employer), NHT (2% employee + 3% employer), Education Tax (2.25% employee + 3.5% employer), and pay HEART/NSTA levy (3% employer only) from each employee's gross salary.
How do I calculate PAYE for my employees?
PAYE is calculated by first applying the annual income tax threshold (J$2,003,496 for employed persons), then taxing the remainder at 25% up to J$6,000,000 and 30% above that. The monthly threshold is approximately J$166,958.
What is the S02 form and when is it due?
The S02 is the Monthly Statutory Deduction Schedule that employers must file with TAJ. It summarizes all PAYE, NIS, NHT, and Education Tax withheld from employees during the month. It is due by the 14th of the following month.
What is the NIS ceiling for employees?
The NIS annual ceiling is J$5,000,000 per employee. Both the employee (3%) and employer (3%) contributions are capped at this ceiling, meaning maximum annual NIS per employee is J$300,000 (J$150,000 each).

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