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. Workzoom tracks the current TAJ and Ministry of Labour rates and publishes this calculator as a free resource.

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

The Jamaica NIS calculator. Live rates, instant math.

Type a gross figure and watch every deduction land instantly, on the current Jamaica statutory rates.

Jamaica Payroll Calculator Live 2026 rates
Inputs

Pay details

Gross pay for one pay period, before deductions.

Other frequencies are converted automatically.

Net pay after employee deductions JMD 0.00
Per pay period
Employee NIS3% of insurable pay JMD 0.00
Employer NIS3% of insurable pay JMD 0.00
Employee NHT2% of gross pay JMD 0.00
Employee Education Tax2.25% of statutory income JMD 0.00
Employee PAYE25% above JMD 1,902,360 threshold JMD 0.00
Total employer costEmployer NIS + NHT + Education Tax + HEART JMD 0.00

The 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. Workzoom tracks the current TAJ and Ministry of Labour rates and publishes this calculator as a free resource.

Current statutory rates · tracked from the official sources

Jamaica NIS calculator: the 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.
25+ years running payroll

The rates above aren't a one-off. They run every cycle.

Workzoom has run payroll since 2000. The current statutory rates in this calculator are the rates Workzoom applies automatically on every pay run.

See Workzoom Payroll
The full breakdown How Jamaica NIS actually works: the math, filing deadlines, and setup steps. A plain-English guide for Jamaica employers, published by Workzoom as a free resource.

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. The Jamaica calculator computes all five Jamaican statutory deductions, and full Jamaica gross-to-net payroll is on our roadmap. 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 reports every employer's NIS contributions in Jamaica through standard payroll processing. 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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