Jamaica payroll guide

The Jamaica NIS guide. Deadlines and automation.

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

Open the NIS calculator

Since 2000. Workzoom has run payroll since 2000.
AWS Canada hosted. Customer data hosted on AWS Canada.
SOC 2-aligned controls. Encrypted at rest, role-based access, audit logs.

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. Contact us about Jamaica payroll and your timelines.

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

Last updatedMay 20, 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 a gross pay figure and get employer and employee NIS math instantly, against the current published statutory rates.

Open the NIS calculator Book a Walkthrough