Running payroll in Jamaica means managing deadlines across four government agencies, three return types, and twelve months of monthly remittances. Miss one, and you are paying penalties. Miss several, and you are on TAJ's audit list.
This calendar covers every payroll compliance deadline for Jamaica's 2026/2027 tax year (April 1, 2026 through March 31, 2027). Bookmark it, print it, share it with your accountant. It is the most valuable reference document a Jamaican employer can have.
How Jamaica's Payroll Compliance System Works
Before diving into the calendar, here is how the various returns and deadlines fit together:
Monthly: S01 Return (TAJ)
The S01 monthly return is filed with Tax Administration Jamaica (TAJ) by the 14th of the following month. It covers:
- PAYE (income tax) deducted from employees
- NIS contributions (employee and employer)
- Education Tax (employee and employer)
- NHT contributions (employee and employer)
- HEART/NSTA levy (employer only)
Payment of all statutory deductions must accompany the return.
Quarterly: S02 Return (TAJ)
The S02 quarterly return is a summary reconciliation filed with TAJ at the end of each quarter. It verifies that your three monthly S01 returns for the quarter are consistent and correct. Due by the 14th of the month following the quarter end.
| Quarter | Period | S02 Due Date | |---|---|---| | Q1 | April – June | July 14 | | Q2 | July – September | October 14 | | Q3 | October – December | January 14 | | Q4 | January – March | April 14 |
Annually: SO1 Annual Return + NHT P24
The SO1 annual return (full year summary) is due March 31 each year. The NHT P24 annual return is also due March 31. These cover the complete April 1 – March 31 tax year.
NIS Monthly Contributions
NIS contributions are remitted as part of the S01 return to TAJ. Employers must also ensure employee NIS records are current with the Ministry of Labour's NIS division.
NHT Monthly Contributions
NHT contributions can be remitted through TAJ (as part of the S01) or directly through the NHT portal. The deadline aligns with the S01 — the 14th of the following month.
HEART/NSTA Levy
HEART/NSTA contributions are remitted with the S01 return. The rate is 3% of gross payroll, paid entirely by the employer.
The Complete 2026/2027 Compliance Calendar
April 2026
| Date | Deadline | Details | |---|---|---| | April 1 | New tax year begins | 2026/2027 fiscal year starts. Reset all cumulative PAYE and NIS tracking. | | April 14 | S01 monthly return — March 2026 | Last S01 of the 2025/2026 tax year. Covers March payroll. | | April 14 | S02 quarterly return — Q4 (Jan–Mar 2026) | Final quarterly return of the 2025/2026 tax year. | | April 14 | NHT contribution — March 2026 | March NHT remittance due. |
Tip: April is a double-duty month. You are closing out the old tax year (March S01 and Q4 S02) while simultaneously configuring payroll for the new year. Do not let the year-end rush cause you to miss April 14.
Verify your April payroll setup with our free calculator →
May 2026
| Date | Deadline | Details | |---|---|---| | May 14 | S01 monthly return — April 2026 | First S01 of the new tax year. Covers April payroll. This sets your cumulative baseline. | | May 14 | NHT contribution — April 2026 | First NHT remittance of the new year. |
Critical: The May 14 S01 is the most important monthly return of the year. If your cumulative PAYE did not reset on April 1, every number on this return will be wrong. Read our complete May 14 S01 guide.
June 2026
| Date | Deadline | Details | |---|---|---| | June 14 | S01 monthly return — May 2026 | Covers May payroll. | | June 14 | NHT contribution — May 2026 | May NHT remittance due. |
July 2026
| Date | Deadline | Details | |---|---|---| | July 14 | S01 monthly return — June 2026 | Covers June payroll. | | July 14 | S02 quarterly return — Q1 (Apr–Jun 2026) | First quarterly reconciliation of the new tax year. Verify your April, May, and June S01 returns are consistent. | | July 14 | NHT contribution — June 2026 | June NHT remittance due. |
Tip: The Q1 S02 is your first chance to catch errors from the start of the year. Review it carefully — fixing discrepancies now is much cheaper than fixing them in March.
Automate your quarterly reconciliation with PayrollJamaica →
August 2026
| Date | Deadline | Details | |---|---|---| | August 14 | S01 monthly return — July 2026 | Covers July payroll. | | August 14 | NHT contribution — July 2026 | July NHT remittance due. |
September 2026
| Date | Deadline | Details | |---|---|---| | September 14 | S01 monthly return — August 2026 | Covers August payroll. | | September 14 | NHT contribution — August 2026 | August NHT remittance due. |
October 2026
| Date | Deadline | Details | |---|---|---| | October 14 | S01 monthly return — September 2026 | Covers September payroll. | | October 14 | S02 quarterly return — Q2 (Jul–Sep 2026) | Second quarterly reconciliation. Verify July, August, and September S01 returns. | | October 14 | NHT contribution — September 2026 | September NHT remittance due. |
Mid-year checkpoint: By October, you are halfway through the tax year. This is the ideal time to run a full reconciliation of all S01 returns filed to date against your payroll register. Catching a six-month error is painful. Catching a twelve-month error is devastating.
November 2026
| Date | Deadline | Details | |---|---|---| | November 14 | S01 monthly return — October 2026 | Covers October payroll. | | November 14 | NHT contribution — October 2026 | October NHT remittance due. |
December 2026
| Date | Deadline | Details | |---|---|---| | December 14 | S01 monthly return — November 2026 | Covers November payroll. | | December 14 | NHT contribution — November 2026 | November NHT remittance due. |
December payroll note: If you pay Christmas bonuses or double pay in December, these are gross emoluments subject to all statutory deductions. PAYE must be calculated on the combined amount (regular pay plus bonus) using the cumulative method. Do not exclude bonuses from the S01 — TAJ treats all remuneration as taxable.
Calculate bonus payroll deductions →
January 2027
| Date | Deadline | Details | |---|---|---| | January 14 | S01 monthly return — December 2026 | Covers December payroll (including bonuses). | | January 14 | S02 quarterly return — Q3 (Oct–Dec 2026) | Third quarterly reconciliation. Verify October, November, and December S01 returns. | | January 14 | NHT contribution — December 2026 | December NHT remittance due. |
Year-end planning starts now. You have less than three months until the March 31 annual return deadline. Begin gathering employee records, verifying TRNs, and reconciling year-to-date figures.
February 2027
| Date | Deadline | Details | |---|---|---| | February 14 | S01 monthly return — January 2027 | Covers January payroll. | | February 14 | NHT contribution — January 2027 | January NHT remittance due. |
Action item: Start preparing your SO1 annual return and NHT P24 now. Do not wait until March. If you discover discrepancies, you need time to correct them before the deadline.
Generate year-end reports automatically with PayrollJamaica →
March 2027
| Date | Deadline | Details | |---|---|---| | March 14 | S01 monthly return — February 2027 | Covers February payroll. | | March 14 | NHT contribution — February 2027 | February NHT remittance due. | | March 31 | SO1 annual return | Full-year employer return covering April 2026 – March 2027. Filed with TAJ. | | March 31 | NHT P24 annual return | Full-year NHT return covering April 2026 – March 2027. Filed with NHT. | | March 31 | P6 forms issued | Income tax certificates must be issued to all employees. | | March 31 | Tax year ends | 2026/2027 fiscal year closes. |
The March 31 deadline is absolute. Late SO1 annual returns attract penalties per employee. Late NHT P24 returns attract separate NHT surcharges. There is no extension process for employers.
Quick-Reference Summary: All 2026/2027 Deadlines
| Deadline Date | What Is Due | |---|---| | April 14, 2026 | March S01 + Q4 S02 (2025/2026) + NHT | | May 14, 2026 | April S01 + NHT (first of new year) | | June 14, 2026 | May S01 + NHT | | July 14, 2026 | June S01 + Q1 S02 + NHT | | August 14, 2026 | July S01 + NHT | | September 14, 2026 | August S01 + NHT | | October 14, 2026 | September S01 + Q2 S02 + NHT | | November 14, 2026 | October S01 + NHT | | December 14, 2026 | November S01 + NHT | | January 14, 2027 | December S01 + Q3 S02 + NHT | | February 14, 2027 | January S01 + NHT | | March 14, 2027 | February S01 + NHT | | March 31, 2027 | SO1 annual return + NHT P24 + P6 forms |
Total filings per year: 12 monthly S01 returns + 4 quarterly S02 returns + 1 annual SO1 return + 1 NHT P24 annual return = 18 mandatory filings.
Statutory Rates for 2026/2027 (Quick Reference)
| Deduction | Employee | Employer | |---|---|---| | PAYE | 25% / 30% (graduated) | — | | NIS | 3% | 3% | | NHT | 2% | 3% | | Education Tax | 2.25% | 3.5% | | HEART/NSTA | — | 3% |
- PAYE threshold: J$1,902,360/year (J$158,530/month), effective April 1, 2026
- PAYE bands: 25% on taxable income up to J$6,000,000; 30% on taxable income above J$6,000,000
- NIS ceiling: J$5,000,000/year
How PayrollJamaica Keeps You on Track
Managing 18 mandatory filings across four agencies is where employers fail. Not because they do not know the deadlines exist, but because they lose track mid-year, fall behind on one return, and then the backlog compounds.
PayrollJamaica eliminates this problem:
- Automatic deadline tracking — you receive reminders before every filing date
- S01 returns generated from payroll data — no manual re-entry, no transcription errors
- Quarterly S02 reconciliation built into the system — discrepancies flagged automatically
- Year-end SO1 and P6 generation — one click produces the annual return and employee certificates
- All rates pre-configured — PAYE threshold, NIS ceiling, NHT, Education Tax, and HEART/NSTA are always current
- Audit trail — every calculation, every return, every payment tracked and exportable
You focus on running your business. PayrollJamaica ensures you never miss a deadline.
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Save This Calendar
This page is your reference for the entire 2026/2027 tax year. Bookmark it. Share it with your accountant. Print the quick-reference table and pin it above your desk.
And if you want a system that tracks every deadline automatically and generates every return from your actual payroll data, PayrollJamaica is ready when you are.