NHT Calculator Jamaica 2026
Calculate National Housing Trust (NHT) contributions for any Jamaican employee. Includes both employee and employer deductions with no annual ceiling to apply.
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 NHT in Jamaica?
The National Housing Trust (NHT) is a Jamaican statutory body that helps working Jamaicans access affordable housing finance. NHT funds are used to provide low-interest mortgages to contributors for purchasing or building a home in Jamaica.
Both employees and employers contribute to NHT on every dollar of salary — there is no ceiling. Unlike NIS, NHT contributions are not lost permanently: employees can reclaim their personal contributions after 7 years if they have not used them for a housing benefit.
Jamaica NHT rates for 2026
| Who pays | Rate | Ceiling |
|---|---|---|
| Employee | 2% | None — applies to all earnings |
| Employer | 3% | None — applies to all earnings |
Unlike NIS, there is no ceiling on NHT. An employee earning JMD $10,000,000/year would pay NHT on the full amount. The employee contribution is 2% of gross salary and the employer pays an additional 3% of gross salary.
How to calculate NHT in Jamaica
- Determine gross salary for the period. NHT is calculated on gross pay before any other deductions.
- Multiply by 2% for employee NHT. Example: JMD $150,000 gross × 2% = JMD $3,000 employee NHT.
- Multiply by 3% for employer NHT. Example: JMD $150,000 gross × 3% = JMD $4,500 employer NHT.
- No ceiling check required. Unlike NIS, NHT has no annual wage ceiling — apply the rates to the full gross salary.
Use our free Jamaica payroll calculator above to compute NHT alongside all other statutory deductions.
Can employees get NHT contributions back?
Yes. Employees can apply to the NHT for a refund of their personal contributions (the 2% employee portion) after 7 years, provided they have not received a housing benefit or loan from the NHT during that period. The employer's 3% contribution is not refundable — it remains in the NHT fund.
To apply for an NHT refund, employees must complete the NHT Refund Application form and submit it to the nearest NHT office or apply online at the NHT website.
NHT remittance and deadlines
Employers must remit NHT contributions by the 14th of the following month using the C7 combined form, submitted to Tax Administration Jamaica (TAJ). NHT is remitted together with NIS and Education Tax as part of the monthly statutory filing.
NHT alongside the other statutory deductions
NHT is one of four statutory deductions on every Jamaican payroll:
- PAYE — Income tax (25–30% above the JMD $1,902,360 threshold)
- NIS — National Insurance Scheme (3% employee + 3% employer, ceiling JMD $5M/year)
- NHT — National Housing Trust (2% employee + 3% employer, no ceiling)
- Education Tax — 2.25% employee + 3.5% employer, no ceiling
Our calculator above computes all four simultaneously, showing you the full picture of take-home pay and total employer cost.
Automate NHT calculations
Payroll Jamaica automatically calculates NHT (and all other statutory deductions) for every employee every pay cycle. The platform handles all four deductions — PAYE, NIS, NHT, and Education Tax — and generates TAJ-compliant remittance reports automatically.