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Employer (individual or company)

The monthly one people forget

If you pay anyone a salary, you remit their statutory deductions on a monthly cycle and reconcile them once a year. This applies to individuals with one household employee just as it does to companies.

calendar_today2 filings in this category

What has to be filed

S01monthlyTax Administration Jamaica

Monthly statutory deductions remittance (PAYE, NIS, NHT, Ed Tax, HEART)

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Schedule

Every month, on the 14th.

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Next due

16 November 2026

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S02annualTax Administration Jamaica

Annual employer return (consolidated: PAYE, NIS/NHT, Ed Tax, HEART)

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Schedule

Once a year, on 31st March.

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Next due

31 March 2027

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