New Business Payroll Checklist — Jamaica 2026
Starting a business in Jamaica and hiring your first employee? Follow this step-by-step checklist to set up compliant payroll from day one.
Quick Reference: 2026 Statutory Rates
PAYE Threshold
J$1,902,360/yr
NIS
3% + 3%
NHT
2% + 3%
Education Tax
2.25% + 3.5%
1
Register your business with TAJ
- Apply for a Taxpayer Registration Number (TRN) for your business at any Tax Administration Jamaica office or online
- Register as an employer with TAJ — this activates your PAYE and Education Tax filing obligations
- You'll receive an employer reference number for all future payroll filings
2
Register with NIS
- Register as an employer with the National Insurance Scheme at the Ministry of Labour and Social Security
- You'll receive an NIS employer number
- All employees must be registered with NIS before their first day of work
3
Register with NHT
- Register as an employer with the National Housing Trust
- You'll receive an NHT employer number
- NHT contributions begin immediately for all employees
4
Set up your payroll system
- Choose payroll software built for Jamaica (like PayrollJamaica) that handles PAYE, NIS, NHT, and Education Tax automatically
- Configure your pay frequency (monthly, fortnightly, or weekly)
- Set up your bank account details for employee payments
- Enter the current statutory rates (or use software that has them pre-loaded)
5
Prepare for your first hire
- Collect the employee's TRN (Taxpayer Registration Number)
- Collect the employee's NIS number (or register them if they don't have one)
- Have the employee complete a TD1 form for PAYE withholding
- Prepare an employment contract specifying salary, pay frequency, job title, and start date
- Determine the gross salary and calculate statutory deductions
6
Run your first payroll
- Enter the employee's gross salary into your payroll system
- Verify the system correctly calculates: PAYE (25% above J$1,902,360/year threshold), NIS (3% employee + 3% employer), NHT (2% employee + 3% employer), Education Tax (2.25% employee + 3.5% employer)
- Generate the payslip showing gross pay, all deductions, and net pay
- Process payment to the employee's bank account
7
Remit statutory contributions
- File and pay PAYE + Education Tax to TAJ by the 14th of the following month
- File and pay NIS contributions by the 14th of the following month
- File and pay NHT contributions by the 14th of the following month
- Keep copies of all remittance receipts for at least 7 years
8
Set up ongoing compliance
- Set calendar reminders for the 14th of each month (remittance deadline)
- Set a reminder for March 31 (SO1 Annual Return deadline)
- Issue P24/TD4 certificates to employees at tax year-end
- Maintain organised payroll records for TAJ audits
Skip the manual setup
PayrollJamaica comes pre-loaded with all 2026 statutory rates. Add your first employee, run payroll, and generate compliant payslips — in minutes.