Manage Payroll Tax in Jamaica

Taxes in Jamaica

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

Employer

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

National Housing Trust (NHT)

3.5%

Education Tax

Human Employment and Resource Training (HEART)

Employee

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

National Housing Trust (NHT)

2.25%

Education Tax