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S01, in plain English.
Workzoom defines S01 as follows. Five obligations collect inside every Jamaican payroll run. Tax Administration Jamaica receives them on one form, due by the 14th of the following month. That form is the S01,...
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The short answer
Five obligations collect inside every Jamaican payroll run. Tax Administration Jamaica receives them on one form, due by the 14th of the following month. That form is the S01, officially the Employer's Monthly Statutory Remittance return, covering PAYE, NIS, NHT, Education Tax, and HEART/NSTA. Miss the 14th and both penalties and interest apply. Annual reconciliation falls to the S02, tying cumulative figures once December payroll closes. Workzoom is built to apply all five deductions in the correct statutory sequence and generate the S01 return; contact us about Jamaica payroll and your timelines.
Five obligations. One envelope. One missed date.
Jamaican employers carry five statutory commitments inside every monthly payroll run: PAYE to Tax Administration Jamaica, NIS for the National Insurance Scheme, NHT for the National Housing Trust, Education Tax, and HEART/NSTA for the Human Employment and Resource Training authority. The S01 packages all five into a single monthly remittance return, due to TAJ by the 14th of the following month.
That's not a convenience. That's a concentration of risk. Get one component wrong and the entire return is understated.
What the S01 contains.
The working name is S01. The official title is the Employer's Monthly Statutory Remittance return. Tax Administration Jamaica, known as TAJ, administers it.
Each of the five deductions follows its own statutory rules. PAYE is income tax withheld from the employee. NIS covers the National Insurance Scheme. NHT covers the National Housing Trust. Education Tax and HEART/NSTA complete the list. The S01 consolidates all five into one monthly submission, reports the amounts, and accounts for the remittance.
One return. Five obligations. All of them going to TAJ.
When the filing lands.
TAJ sets the deadline at the 14th calendar day of the month following the deduction period. A payroll run in March creates an S01 obligation due to TAJ by April 14. February payroll: S01 due March 14.
Penalties and interest are not discretionary. Both accrue on late S01 filings under TAJ rules.
How S01 and S02 connect.
The S01 is a monthly instrument. Every deduction period produces one. The S02 closes the year.
Once December payroll runs, the S02 reconciles cumulative figures from the full year against the monthly S01 returns. The two documents cover the same five obligations across different time horizons. Both sit in front of Tax Administration Jamaica. Both need to tell the same story.
How Workzoom handles it.
Workzoom is built to apply PAYE, NIS, NHT, Education Tax, and HEART/NSTA in the correct statutory deduction sequence and generate the S01 return for each payroll period; contact us about Jamaica payroll and your timelines.
The platform produces the S01 ready for submission. Workzoom generates. The employer submits to Tax Administration Jamaica. The employer's bank remits. That boundary matters and Workzoom does not blur it.
Statutory rates 2026
Statutory payroll rates for Jamaica
Current employee and employer contribution rates, ceilings, and thresholds set by the issuing authority. Workzoom configures and maintains these rates in the platform, reviewed quarterly and on every statutory change, so payroll runs use the current values.
| Contribution | Rate | Source | Notes |
|---|---|---|---|
| Jamaica NIS employee contribution | 3% | NIS Jamaica | |
| Jamaica NIS employer contribution | 3% | NIS Jamaica | |
| Jamaica PAYE income tax | 25% / 30% | Tax Administration Jamaica | First bracket: $1,902,360 first bracket |
| Jamaica National Housing Trust employee contribution | 2% | NHT Jamaica | |
| Jamaica education tax employee rate | 2.25% | Tax Administration Jamaica | |
| Jamaica HEART Trust employer contribution | 3% | HEART/NSTA Trust |
Verified May 20, 2026 against the issuing authority for each line. Rates change. If you spot a discrepancy, contact us and we will update within one business day.
How S01 runs on Workzoom.
S01 is part of the Workzoom Payroll Suite. Workzoom runs HR, workforce, and talent on a single employee record across ten countries: Canada, the United States, the Bahamas, Jamaica, Trinidad and Tobago, Barbados, Antigua and Barbuda, Anguilla, the Cayman Islands, and the United Kingdom. Full gross-to-net payroll runs live in Canada, the United States, and the Bahamas. Pricing starts at $4 per employee per suite per month.
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