Jamaica payroll guide

The Jamaica salary & NIS guide. Deadlines and automation.

Jamaica NIS, explained for employers: the filing deadlines and how Workzoom automates the math. Then run the numbers in the NIS calculator.

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Filing calendar · Marked against the actual deadlines

When NIS is due.

S01

Monthly remittance

Due by the 14th of the following month

Every month, employers file the S01 with Tax Administration Jamaica. The S01 carries PAYE, NIS, NHT, Education Tax, and HEART on a single return. A January S01 is due by 14 February. Workzoom generates the S01 directly from payroll, with each statutory line reconciling back to the pay register.

S02

Annual return

Due by 31 March

The S02 is the annual reconciliation of every employee's statutory deductions for the prior year. It must agree with the twelve monthly S01 filings, line by line. Workzoom builds the S02 from the same payroll engine that produced each S01, so the year-end and the months agree by construction.

Workzoom Payroll · Jamaica

Jamaica payroll, scoped with launch partners.

HR, Workforce, and Talent are live in Jamaica today, and this calculator runs sample NIS, NHT, and PAYE deductions. Full gross-to-net payroll for Jamaica, covering PAYE, NIS, NHT, Education Tax, HEART, and the S01 and S02 returns, is on our roadmap, and we are scoping it now with launch partners. Until then, Workzoom calculates pay to gross and exports time and leave data into your existing payroll. Hosted in Canada, Canadian-owned, with over 25 years of payroll experience. Contact us about Jamaica payroll and your timelines.

HR, Workforce, and Talent live in Jamaica today
Sample NIS, NHT, and PAYE deductions on this calculator
Pay calculated to gross and exported to your current payroll
Full gross-to-net live in the Bahamas, Canada, and the US
Jamaica gross-to-net scoped with launch partners

See Jamaica Payroll Book a Walkthrough

Jamaica payroll automation in Workzoom, jamaica nis calculator in Workzoom

Last updatedSep 6, 2026

Definitions

NIS: National Insurance Scheme. Jamaica's contributory social security system, jointly funded by employer and employee at 3% each on insurable earnings up to JMD 5,000,000 per year, paying out retirement, invalidity, and survivor benefits.

NHT: National Housing Trust. A statutory deduction (employer 3%, employee 2%) on gross emoluments funding low-cost housing loans for contributors. No insurable earnings ceiling applies.

Education Tax: A statutory deduction on statutory income at 2.25% employee and 3.5% employer, funding the Ministry of Education. No ceiling.

HEART/NTA Levy: Human Employment and Resource Training. A 3% employer-only training levy on gross emoluments where monthly payroll exceeds the statutory floor.

PAYE: Pay As You Earn income tax. Jamaica's withholding regime: 25% above the personal income tax threshold of JMD 1,902,360 per year (effective 1 April 2026; JMD 1,799,376 before that), 30% marginal rate above JMD 6,000,000.

S01: Tax Administration Jamaica's monthly employer remittance return covering PAYE, NIS, NHT, Education Tax, and HEART, due by the 14th of the following month.

S02: Tax Administration Jamaica's annual employer return reconciling the prior year's S01 filings per employee, due by 31 March.

Ready to run the numbers for Jamaica?

Enter gross pay and frequency to estimate employer and employee NIS contributions. Check the calculation assumptions before using the result.

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