Education Tax Calculator Jamaica 2026
Calculate Jamaica Education Tax deductions for any salary. Covers both the 2.25% employee rate and 3.5% employer rate — no annual ceiling applies.
Jamaica Payroll Calculator
Calculate PAYE, NIS, NHT, Education Tax and HEART levy instantly — free, no signup required. Updated for current Jamaica tax rates.
What is Education Tax in Jamaica?
Education Tax is a statutory levy collected from Jamaican employees and employers to fund the national education system. It is remitted to Tax Administration Jamaica (TAJ) quarterly, alongside NIS and NHT contributions using the C7 combined form.
Unlike NIS — which has an annual wage ceiling — Education Tax applies to every dollar of gross salary with no limit. Both the employee portion (2.25%) and the employer portion (3.5%) are calculated on gross earnings.
Jamaica Education Tax rates 2026
| Who pays | Rate | Ceiling |
|---|---|---|
| Employee | 2.25% | None — applies to all earnings |
| Employer | 3.5% | None — applies to all earnings |
Together, employer and employee Education Tax totals 5.75% of statutory income (gross minus NIS) — the highest combined rate of any single statutory contribution in Jamaica.
How to calculate Education Tax in Jamaica
- Calculate statutory income first. Education Tax is calculated on statutory income (gross pay minus employee NIS contribution), not on gross pay directly. Deduct NIS (3%) from gross, then apply Education Tax to the result.
- Multiply by 2.25% for employee Education Tax. Example: JMD $100,000 gross − JMD $3,000 NIS = JMD $97,000 statutory income × 2.25% = JMD $2,183 deducted from employee pay.
- Multiply by 3.5% for employer Education Tax. Example: JMD $97,000 statutory income × 3.5% = JMD $3,395 employer cost (on top of salary).
- No ceiling — apply to all earnings. Unlike NIS, there is no ceiling on Education Tax. A salary of JMD $10M pays the same percentage as JMD $100,000.
Use our Jamaica payroll calculator above to compute Education Tax alongside PAYE, NIS, and NHT simultaneously.
Education Tax remittance deadlines
Education Tax is remitted quarterly using the C7 form submitted to TAJ. Quarterly due dates are:
- Q1 (Apr–Jun): Due July 14
- Q2 (Jul–Sep): Due October 14
- Q3 (Oct–Dec): Due January 14
- Q4 (Jan–Mar): Due April 14
Note: Although TAJ C7 filings are quarterly, most payroll software (including Payroll Jamaica) calculates and accrues Education Tax monthly, making quarterly remittance easy.
All four Jamaica statutory deductions
Education Tax is one of four mandatory payroll deductions in Jamaica:
Automate Education Tax calculations
Payroll Jamaica automatically calculates Education Tax for every employee on every payroll run. The quarterly C7 remittance report is generated automatically — just review and submit to TAJ. No spreadsheets, no manual rate checks.