Jamaica Payroll
Year-End 2026
March 31 is Jamaica's fiscal year-end. SO1 Annual Returns, NHT Annual Returns, and TD4 certificates are all due. Miss the deadline and face penalties. Payroll Jamaica automates every filing.
What's due March 31, 2026
Every Jamaican employer with registered employees must file these returns. Penalties apply from April 1.
SO1 Annual Return
Every registered employer must file the SO1 Annual Return with TAJ, declaring total emoluments paid for the year April 1, 2025 – March 31, 2026.
Late filing: $10,000 JAD penalty + interest on outstanding amounts
NHT Annual Return
Employers must reconcile and submit annual NHT contributions for all employees. Underpayments from the year are due in full.
Late payment: 20% surcharge on outstanding NHT contributions
TD4 Certificates
Issue TD4 (Employee's Annual Earnings Statement) to every employee who was paid during the tax year. File TD4 summary with TAJ.
Failure to issue: employees cannot file personal income tax returns
Education Tax Reconciliation
Reconcile total Education Tax deducted and remitted against actual payroll for the year. Top up any shortfalls.
Shortfall attracts interest and penalties under the Income Tax Act
NIS Annual Reconciliation
Submit NIS Schedule 7 for the full tax year. Confirm all NIS employee and employer contributions are fully remitted.
NIS arrears accrue at prescribed rates; director liability may apply
Year-end payroll checklist
Follow these 6 steps to close your 2025/2026 payroll year clean and compliant.
Audit your payroll records
Pull all payroll runs April 2025 – March 2026. Verify every employee's gross pay, PAYE, NIS, NHT, and Education Tax deductions match what was remitted monthly.
Reconcile NIS contributions
Cross-check NIS deducted from employees and employer contributions against NIS records. Request a statement of account from NIS if needed.
Generate TD4 certificates
Produce a TD4 for every employee paid during the year, including those who left mid-year. Payroll Jamaica generates these automatically from your payroll data.
Prepare SO1 Annual Return
Compile total emoluments, PAYE collected, and employee count for the SO1. Payroll Jamaica pre-fills this from your payroll records — just review and submit.
Submit NHT Annual Return
Log into the NHT Online Portal and submit your annual return. Confirm all contributions are reflected — Payroll Jamaica tracks every NHT payment automatically.
File with TAJ before midnight March 31
Submit SO1 and TD4 summary via TAJ Online. Keep confirmation receipts. Payroll Jamaica stores your submission history for audit purposes.
Why Jamaica employers use Payroll Jamaica for year-end
Every annual filing is pre-built. No manual spreadsheets, no missed obligations.
Auto-generated TD4 certificates
Payroll Jamaica produces a compliant TD4 for every employee — full year earnings, all deductions — with one click. Print or email directly.
SO1 return pre-filled
Your SO1 Annual Return is automatically populated from your payroll records. Review totals, export, and file with TAJ Online.
NHT annual reconciliation built-in
Every NHT contribution is tracked and timestamped. Your annual NHT reconciliation report is always ready — no manual counting.
Real-time compliance dashboard
See which employees have outstanding NIS, NHT, or PAYE issues before March 31. Fix them in the system, not in spreadsheets.
Audit trail for every filing
Every payroll run, every deduction, every payment — stored and exportable. If TAJ or NHT asks for records, you have them instantly.
2025/2026 tax rates locked in
PAYE thresholds, NIS caps, NHT rates, and Education Tax percentages for 2025/2026 are already in the system — accurate for year-end reconciliation.
Don't face March 31 alone
5
Annual filings due by March 31
20%
NHT surcharge for late employers
1 day
Setup time with Payroll Jamaica
Jamaica year-end payroll FAQ
What is the Jamaica payroll year-end deadline for 2026?
The Jamaica tax year runs April 1 to March 31. The 2025/2026 tax year closes on March 31, 2026. All annual returns (SO1, NHT), TD4 certificates, and year-end reconciliations must be submitted by this date.
What happens if I miss the March 31 deadline?
Late SO1 returns attract a $10,000 JAD penalty per return. Late NHT contributions attract a 20% surcharge. PAYE shortfalls attract interest. Directors of companies can be held personally liable for outstanding statutory obligations.
Does Payroll Jamaica generate TD4 certificates automatically?
Yes. Payroll Jamaica generates TD4 certificates for every employee from your payroll data. Each TD4 shows the employee's total earnings, PAYE deducted, NIS, NHT, and Education Tax for the full tax year.
What is the SO1 Annual Return?
The SO1 is a declaration filed with the Tax Administration Jamaica (TAJ) showing every employee's name, TRN, earnings, and PAYE deducted for the year. It is compulsory for all registered employers in Jamaica.
How do I get started with Payroll Jamaica before March 31?
Sign up at payrolljamaica.com, import your employee data, and your year-end filings will be pre-populated from your payroll records. Most businesses are fully set up within one business day.
Close your 2026 payroll year clean
Every Jamaican employer with staff needs to file before March 31. Payroll Jamaica makes it simple — TD4s, SO1, NHT, all in one place.