---
name: jm-payroll-social
description: "Source-cited draft: payroll & social contributions for Jamaica (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/jm-payroll-social"
  jurisdiction: "JM"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Jamaica Payroll & Social Contributions

## Payroll statutory deductions and social security

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.

- **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%) JMD  _(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 threshold %  _(Income 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/)_

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[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `jm-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/jm-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.