Source-cited draft: payroll & social contributions for Jamaica (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide 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
PAYE income tax withholding
25% / 30% per the personal income tax bands, after the tax-free thresholdIncome 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/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Jamaica computations in the OpenAccountants Tax Library.
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