Payroll Social in Jamaica

Payroll & social contributions for Jamaica (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Jamaica · tax year 2025 · changed 25 Jun 2026

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Key figures: Jamaica, 2025

Every figure is drawn from this skill and cited to its source.

NIS — employee contribution

3%National Insurance Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes

NIS — employer contribution

3%National Insurance Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes

NIS wage ceiling

JMD 5,000,000 per annum (each side, 3%)National Insurance Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes

NHT — employee contribution

2%National Housing Trust Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes

NHT — employer contribution

3%National Housing Trust Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes

Education Tax — employee

2.25% (after deducting NIS and approved superannuation)Education Tax Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes

Education Tax — employer

3.5% (after deducting NIS and approved superannuation)Education Tax Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes

HEART/NSTA Trust — employer

3% of total taxable wage bill (employer only; no employee contribution)Human Employment and Resource Training Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes

The full skill

Payroll statutory deductions and social security

Jamaican employers deduct PAYE income tax plus several statutory payroll contributions (NIS, NHT, Education Tax) and pay an employer-only HEART/NSTA Trust levy. Rates below are 2025 and should be confirmed by a licensed accountant.

NIS — employee contribution — 3% % (National Insurance Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)
NIS — employer contribution — 3% % (National Insurance Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)
NIS wage ceiling — JMD 5,000,000 per annum (each side, 3%) JMD (National Insurance Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)
NHT — employee contribution — 2% % (National Housing Trust Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)
NHT — employer contribution — 3% % (National Housing Trust Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)
Education Tax — employee — 2.25% (after deducting NIS and approved superannuation) % (Education Tax Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)
Education Tax — employer — 3.5% (after deducting NIS and approved superannuation) % (Education Tax Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)
HEART/NSTA Trust — employer — 3% of total taxable wage bill (employer only; no employee contribution) % (Human Employment and Resource Training Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)
PAYE income tax withholding — 25% / 30% per the personal income tax bands, after the tax-free threshold % (Income Tax Act — https://www.jamaicatax.gov.jm/income-tax)
Statutory payroll deductions remittance deadline — By the 14th day of the month following the month of deduction (combined S01 monthly return) (Income Tax Act — https://www.jamaicatax.gov.jm/)
Annual employer payroll return — Form S02 annual return of statutory deductions due 31 March of the following year ((approx — confirm exact date)) (Income Tax Act — https://www.jamaicatax.gov.jm/)

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Payroll statutory deductions and social security

NIS — employee contribution — 3% % (National Insurance Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)

NIS — employer contribution — 3% % (National Insurance Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)

NIS wage ceiling — JMD 5,000,000 per annum (each side, 3%) JMD (National Insurance Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)

NHT — employee contribution — 2% % (National Housing Trust Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)

NHT — employer contribution — 3% % (National Housing Trust Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)

Education Tax — employee — 2.25% (after deducting NIS and approved superannuation) % (Education Tax Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)

Education Tax — employer — 3.5% (after deducting NIS and approved superannuation) % (Education Tax Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)

HEART/NSTA Trust — employer — 3% of total taxable wage bill (employer only; no employee contribution) % (Human Employment and Resource Training Act — https://taxsummaries.pwc.com/jamaica/individual/other-taxes)

PAYE income tax withholding — 25% / 30% per the personal income tax bands, after the tax-free threshold % (Income Tax Act — https://www.jamaicatax.gov.jm/income-tax)

Statutory payroll deductions remittance deadline — By the 14th day of the month following the month of deduction (combined S01 monthly return) (Income Tax Act — https://www.jamaicatax.gov.jm/)

Annual employer payroll return — Form S02 annual return of statutory deductions due 31 March of the following year ((approx — confirm exact date)) (Income Tax Act — https://www.jamaicatax.gov.jm/)