01Live rates · Jamaica NIS calculator

The Jamaica NIS calculator. Live rates, instant math.

The Jamaica NIS calculator computes employee and employer National Insurance Scheme contributions from any gross pay. Applies the current 3% employee rate, 3% employer rate, and the JMD 5,000,000 annual insurable earnings ceiling. Enter gross pay to see NIS, NHT, Education Tax, HEART, and PAYE in seconds, the same five lines on every S01 filing. Maintained by the Workzoom payroll team against current TAJ and Ministry of Labour rates.

S01 due the 14th · PAYE, NIS, NHT, HEART flagS01 due the 14th · PAYE, NIS, NHT, HEART

The Jamaica NIS calculator. Live rates, instant math.

Payroll Calculator
Inputs

Enter gross pay

Enter the employee's gross pay for one pay period.

Other frequencies are converted automatically.

Contributions

Per pay period

Employee NIS
3% of insurable pay JMD 0.00
Employer NIS
3% of insurable pay JMD 0.00
Employee NHT
2% of gross pay JMD 0.00
Employee Education Tax
2.25% of statutory income JMD 0.00
Employee PAYE
25% above JMD 1,902,360 threshold JMD 0.00
Total employer cost
Employer NIS + NHT + Education Tax + HEART JMD 0.00
Net pay after employee deductions JMD 0.00

AThe short answer

The Jamaica NIS calculator computes employee and employer National Insurance Scheme contributions from any gross pay. Applies the current 3% employee rate, 3% employer rate, and the JMD 5,000,000 annual insurable earnings ceiling. Enter gross pay to see NIS, NHT, Education Tax, HEART, and PAYE in seconds, the same five lines on every S01 filing. Maintained by the Workzoom payroll team against current TAJ and Ministry of Labour rates.

Live rates · Maintained by the Workzoom payroll team

Jamaica NIS calculator: Jamaica statutory rates for 2026.

Published by Tax Administration Jamaica and the Ministry of Labour. Workzoom applies them on every S01 filing automatically.

3%
NIS, both sides
3% employer and 3% employee on insurable earnings to the JMD 5,000,000 annual ceiling.
2 / 3%
NHT
2% employee, 3% employer on gross emoluments. No ceiling. Paid through the S01.
2.25 / 3.5%
Education Tax
2.25% employee, 3.5% employer on statutory income. No ceiling. Filed monthly with TAJ.
3%
HEART/NTA Levy
Employer-only training levy on gross emoluments where monthly payroll exceeds the statutory floor.
25%
PAYE
25% above the JMD 1,902,360 personal income tax threshold (effective 1 April 2026). 30% marginal rate above JMD 6,000,000.
JMD 5M
NIS ceiling
Annual maximum insurable earnings for NIS. Effective since 1 April 2022. NIS stops above this line.

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

Built to handle the Jamaican S01.

Workzoom Payroll for Jamaica is built to handle every statutory deduction in one engine: PAYE, NIS, NHT, Education Tax, and HEART. The S01 monthly return and the S02 annual reconciliation come from the same engine, so the lines agree. Hosted in Canada, Canadian-owned, with over 25 years of payroll experience. Jamaica payroll is rolling out through our launch partner program.

  • Current PAYE threshold and brackets, built to handle
  • NIS, NHT, Education Tax, HEART itemized per employee
  • JMD 5,000,000 NIS ceiling tracked year to date
  • S01 generated directly from payroll for the 14th-of-the-month deadline
  • S02 produced at year-end from the same data, no separate reconciliation
See Jamaica Payroll Book a Walkthrough
Jamaica payroll automation in Workzoom, jamaica nis calculator in Workzoom

What employers actually ask about Jamaica NIS.

The most common questions Jamaica employers ask about NIS, filing, and payroll integration.

Workzoom applies the current Jamaica NIS rate of 3% for the employee and 3% for the employer on insurable earnings up to the JMD 5,000,000 annual ceiling. The combined NIS contribution is 6% of insurable pay. The rate has been in effect since 1 April 2022 per the Ministry of Labour and Social Security.
Workzoom tracks the JMD 5,000,000 annual maximum insurable earnings for NIS automatically per employee. Once year-to-date insurable earnings hit the ceiling, NIS stops on subsequent pay runs while NHT, Education Tax, and HEART continue without a cap.
Workzoom generates the S01 monthly return so it is ready before the 14th of the following month. Tax Administration Jamaica accepts the S01 with PAYE, NIS, NHT, Education Tax, and HEART on a single return. Late filings draw a JMD 5,000-per-month penalty under the Revenue Administration Act.
Workzoom produces both. The S01 is the monthly statutory return for one pay period covering PAYE, NIS, NHT, Education Tax, and HEART. The S02 is the annual reconciliation per employee, due by 31 March. Both are built from the same payroll engine so the lines always agree.
Yes. Workzoom calculates all five Jamaican statutory deductions every pay run. NHT at 2% employee and 3% employer on gross emoluments. Education Tax at 2.25% employee and 3.5% employer on statutory income. HEART at 3% employer on gross emoluments above the statutory payroll floor. All five appear together on the S01.
Workzoom registers every employer operating in Jamaica with NIS through standard payroll setup. Every employer must contribute NIS for each employee earning above the minimum insurable threshold. Self-employed individuals contribute at a combined rate covering both employer and employee portions.
Workzoom charges $4 per employee per month per suite. The full platform of HR, Workforce, Payroll, and Talent runs $16 per employee per month. There are no setup fees, no annual contracts, and Jamaica statutory deductions are included in payroll without per-line surcharges.

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Run Jamaica payroll properly.

NIS is one of five statutory lines on every S01. Workzoom handles all five plus the S02 automatically. Pricing is $4 per employee per month per suite, included.

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  • Canadian data residency, AWS Canada. Customer data stays in Canada.
  • SOC 2-aligned controls. Encrypted at rest, role-based access, audit logs.
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