Missing a payroll filing deadline in Jamaica does not just cost you a penalty — it can trigger TAJ audits, NIS benefit disputes, and NHT compliance reviews. Yet many employers still rely on memory or scribbled notes to track four separate monthly remittances, plus annual returns.
This calendar gives you every single payroll tax deadline for the April 2026 to March 2027 Jamaican tax year. Bookmark it, print it, or better yet — let payroll software handle the reminders automatically.
Understanding Jamaica's Payroll Tax Year
Jamaica's tax year runs from 1 April to 31 March. The 2026-2027 tax year begins on Wednesday 1 April 2026 and ends on Wednesday 31 March 2027. All annual returns reference this period, not the calendar year.
For employers, four statutory deductions must be remitted monthly:
- PAYE (Income Tax) — withheld from employees earning above the JMD 1,902,360 annual threshold (effective April 1, 2026)
- Education Tax — 2.25% from employees, 3.5% from employers
- NIS (National Insurance Scheme) — 3% from employees, 3% from employers on insurable earnings
- NHT (National Housing Trust) — 2% from employees, 3% from employers
All four are due by the 14th of the month following the pay period. When the 14th falls on a weekend or public holiday, payment is due on the last business day before the 14th.
Monthly PAYE and Education Tax Remittance
PAYE and Education Tax are filed together with Tax Administration Jamaica (TAJ) using the monthly employer's return.
Key details:
- Due date: 14th of the following month
- Filed with: Tax Administration Jamaica (TAJ) via the eTax portal at etax.gov.jm or in person
- Form: Monthly employer's return (SO1)
- Late payment penalty: Interest at the prescribed rate on the outstanding amount, plus a fixed surcharge for each month the return is late
- Failure to file penalty: Up to JMD 5,000 per employee per month — this adds up quickly for larger employers
Use the free Jamaica payroll calculator to verify your PAYE and Education Tax calculations before filing.
Monthly NIS Remittance
NIS contributions fund employee benefits including sickness, maternity, and retirement pensions.
- Due date: 14th of the following month
- Filed with: The National Insurance Fund, Ministry of Labour and Social Security
- Combined rate: 6% total (3% employer + 3% employee) on insurable earnings up to the ceiling
- Late payment consequence: Employees may lose benefit eligibility if contributions are not recorded on time — this creates personal liability for the employer
Monthly NHT Remittance
NHT contributions are mandatory for all employed persons in Jamaica.
- Due date: 14th of the following month
- Filed with: National Housing Trust (nht.gov.jm)
- Combined rate: 5% total (3% employer + 2% employee) on gross emoluments
- Late payment penalty: Surcharges apply, and persistent non-compliance can trigger enforcement action from NHT
Annual Returns and Year-End Deadlines
In addition to monthly filings, employers must submit annual returns at the end of the tax year.
| Return | Filed With | Deadline | Purpose |
|---|---|---|---|
| SO1 Annual Return | TAJ | 31 March each year | Summary of all PAYE and Education Tax deducted during the tax year |
| P24 Certificate | Issued to employees | 30 April (after tax year ends) | Employee tax deduction certificate showing total earnings and deductions |
| NHT Annual Return | NHT | 31 March each year | Summary of all NHT contributions for the tax year |
| NIS Annual Return | NIS Office | 31 March each year | Confirmation of all NIS contributions per employee |
The March 31 deadline is the single most important date on the Jamaican payroll calendar. Missing it can result in penalties, rejected employee benefit claims, and compliance flags on your TAJ account.
Month-by-Month Calendar: April 2026 – March 2027
Below is every payroll deadline for the 2026-2027 tax year. For each month, we list what is due and the exact date.
April 2026 — Start of Tax Year
| Date | What's Due | Notes |
|---|---|---|
| 1 April (Wed) | New tax year begins | 2026-2027 tax year starts — update payroll parameters for any new rates |
| 14 April (Tue) | PAYE, Education Tax, NIS, NHT for March 2026 | Last remittance of the 2025-2026 tax year |
May 2026
| Date | What's Due | Notes |
|---|---|---|
| 14 May (Thu) | PAYE, Education Tax, NIS, NHT for April 2026 | First remittance of the new tax year |
June 2026
| Date | What's Due | Notes |
|---|---|---|
| 14 June (Sun) | PAYE, Education Tax, NIS, NHT for May 2026 | 14th falls on Sunday — file by Friday 12 June |
July 2026
| Date | What's Due | Notes |
|---|---|---|
| 14 July (Tue) | PAYE, Education Tax, NIS, NHT for June 2026 | Standard deadline |
August 2026
| Date | What's Due | Notes |
|---|---|---|
| 1 Aug (Sat) | Emancipation Day (observed) | Public holiday — plan around reduced TAJ office hours |
| 6 Aug (Thu) | Independence Day | Public holiday |
| 14 Aug (Fri) | PAYE, Education Tax, NIS, NHT for July 2026 | Standard deadline — file before the weekend |
September 2026
| Date | What's Due | Notes |
|---|---|---|
| 14 Sept (Mon) | PAYE, Education Tax, NIS, NHT for August 2026 | Standard deadline |
October 2026
| Date | What's Due | Notes |
|---|---|---|
| 14 Oct (Wed) | PAYE, Education Tax, NIS, NHT for September 2026 | Standard deadline |
| 19 Oct (Mon) | National Heroes Day | Public holiday — does not affect the 14th deadline this month |
November 2026
| Date | What's Due | Notes |
|---|---|---|
| 14 Nov (Sat) | PAYE, Education Tax, NIS, NHT for October 2026 | 14th falls on Saturday — file by Friday 13 November |
December 2026
| Date | What's Due | Notes |
|---|---|---|
| 14 Dec (Mon) | PAYE, Education Tax, NIS, NHT for November 2026 | Standard deadline — also account for Christmas bonus deductions in December payroll |
| 25 Dec (Fri) | Christmas Day | Public holiday |
| 26 Dec (Sat) | Boxing Day | Public holiday |
January 2027
| Date | What's Due | Notes |
|---|---|---|
| 1 Jan (Fri) | New Year's Day | Public holiday |
| 14 Jan (Thu) | PAYE, Education Tax, NIS, NHT for December 2026 | Includes any Christmas bonus or 13th-month pay deductions |
February 2027
| Date | What's Due | Notes |
|---|---|---|
| 14 Feb (Sun) | PAYE, Education Tax, NIS, NHT for January 2027 | 14th falls on Sunday — file by Friday 12 February |
| 10 Feb (Wed) | Ash Wednesday | Not a public holiday, but some offices close early |
March 2027 — Year-End (Critical Month)
| Date | What's Due | Notes |
|---|---|---|
| 14 March (Sun) | PAYE, Education Tax, NIS, NHT for February 2027 | 14th falls on Sunday — file by Friday 12 March |
| 31 March (Wed) | SO1 Annual Return (TAJ) | Critical deadline — summary of all PAYE/Education Tax for the year |
| 31 March (Wed) | NHT Annual Return | Year-end NHT submission |
| 31 March (Wed) | NIS Annual Return | Year-end NIS submission |
| 31 March (Wed) | Tax year 2026-2027 ends | Ensure all payroll records are reconciled before close |
Jamaica Public Holidays That May Affect Filing Dates (2026-2027)
When a filing deadline falls on or near a public holiday, you must file before the holiday. Here are the public holidays for the 2026-2027 tax year:
| Date | Holiday | Impact on Filing |
|---|---|---|
| 23 May 2026 (Sat) | Labour Day | No direct impact — 14th already passed |
| 1 Aug 2026 (Sat) | Emancipation Day | No direct impact on the 14th |
| 6 Aug 2026 (Thu) | Independence Day | File early if your workflow depends on office visits |
| 19 Oct 2026 (Mon) | National Heroes Day | No impact — deadline is the 14th |
| 25 Dec 2026 (Fri) | Christmas Day | No impact on filing — but December payroll may include bonus calculations |
| 26 Dec 2026 (Sat) | Boxing Day | No direct impact |
| 1 Jan 2027 (Fri) | New Year's Day | No impact on the 14th |
| 26 Mar 2027 (Fri) | Good Friday (estimated) | Falls before March 31 — file annual returns before the Easter break |
| 29 Mar 2027 (Mon) | Easter Monday (estimated) | Critical: Only 2 business days between Easter Monday and March 31 — do not wait |
Penalties for Missing Deadlines
The financial consequences of late filing are severe and compound quickly:
- Late PAYE/Education Tax payment: Interest charged at the prescribed rate (historically around 40% per annum) on outstanding amounts, plus a fixed surcharge per month of non-compliance
- Late NIS contribution: Employees lose access to NIS benefits (sickness, maternity, injury) for periods with missing contributions — this creates employer liability for claims employees cannot make
- Late NHT contribution: Surcharges and potential legal action from NHT, plus employees cannot claim NHT refunds or housing benefits
- Missing the SO1 Annual Return: TAJ penalty plus the employer is flagged for potential audit review
- Missing P24 issuance: Employees cannot file their own personal income tax returns, which may lead to complaints to TAJ that trigger employer scrutiny
7 Tips for Never Missing a Payroll Deadline
1. Set calendar alerts for the 7th of every month
Give yourself a full week before the 14th to prepare returns and arrange payments. Waiting until the 13th leaves no margin for errors or bank processing delays.
2. Use electronic filing whenever possible
TAJ's eTax portal, NHT's online system, and NIS electronic filing are all faster and provide instant confirmation. Paper returns depend on postal delivery and manual processing.
3. Separate your payroll tax funds
Maintain a dedicated bank account for statutory deductions. Transfer PAYE, NIS, NHT, and Education Tax amounts into this account on payday — not on the filing date. This prevents cash flow surprises.
4. Reconcile monthly, not annually
Do not wait until March to discover a discrepancy. Compare your payroll records against TAJ, NIS, and NHT receipts every month. A small error in April becomes a large penalty by March.
5. Start your annual return in January
The March 31 deadline catches many employers off guard. Begin compiling your SO1 annual return, NHT return, and P24 certificates no later than January. This gives you two full months to resolve any discrepancies.
6. Account for public holidays near the 14th
When the 14th falls on a weekend or public holiday, the effective deadline moves earlier. Check this calendar at the start of each month and adjust your schedule accordingly.
7. Automate with payroll software
The most reliable way to never miss a deadline is to remove manual tracking entirely. Payroll Jamaica automatically calculates every deduction, generates return-ready reports, and sends deadline reminders before the 14th of every month. It tracks the entire tax calendar so you do not have to.
Visit our blog for more guides on Jamaica payroll compliance, or try the free payroll calculator to verify your deductions right now.