Manage Payroll Tax in Jamaica

Taxes in Jamaica

Learn how employment taxes affect your payroll and your employees’ paychecks in Jamaica.

Employer

3 %

National Insurance Scheme (NIS) (up to a ceiling of 5,000,000 JMD per year)

3 %

National Housing Trust (NHT)

3.5 %

Education Tax

3 %

Human Employment and Resource Training (HEART)

Employee

3 %

National Insurance Scheme (NIS) (up to a ceiling of 5,000,000 JMD per year)

2 %

National Housing Trust (NHT)

2.25 %

Education Tax