Free Checklist · Updated March 2026

March 31 PAYE Filing Checklist
for Jamaican Employers

Every step you need to complete your SO1 Annual Return and submit to Tax Administration Jamaica (TAJ) before the March 31 deadline. Missing this deadline triggers penalties and interest.

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Deadline: March 31, 2026

Late filing penalty: 10% of PAYE due + 1.5% monthly interest on outstanding amounts. The TAJ does not grant extensions for SO1 Annual Returns.

Phase 1: Reconcile Payroll Records

Complete by March 15

Collect all 12 monthly payroll registers (April 2025 – March 2026)Reconcile total emoluments paid per employee against payslipsConfirm total PAYE deducted matches monthly P11 deduction summariesReconcile PAYE remittances against TAJ receipts (14th of each month)Identify any employees who left during the year — confirm final pay was processedCollect NIS deduction records from NIS online portal (nis.gov.jm)Collect NHT records from NHT employer portal (nht.gov.jm)Reconcile Education Tax deductions (2.25% employee, 3.5% employer)

Phase 2: Prepare SO1 Annual Return

Complete by March 22

Phase 3: Submit to TAJ

Before March 31

Phase 4: Prepare for New Tax Year

April 1 – April 14

Reset payroll system to 2026/2027 tax year (April 1 start)Update PAYE threshold to JMD $1,902,360 (2026 budget)Update NIS ceiling — check NIS portal for current year ceilingObtain new TD1 (Employee Tax Declaration) from any new employeesCollect updated TD1 from existing employees if circumstances changedSet up new salary sacrifice / pension deduction amounts if changedSubmit April payroll and remit PAYE by April 14

2026 Statutory Rates Reference

PAYE

Annual threshold: JMD $1,902,360
Rate on first $6M above threshold: 25%
Rate above $6M: 30%

NIS

Employee: 3% of insurable wages
Employer: 3% of insurable wages
Remit to: NIS online portal

NHT

Employee: 2% of gross salary
Employer: 3% of gross salary
Remit to: NHT employer portal

Education Tax

Employee: 2.25% of gross salary
Employer: 3.5% of gross salary
Remit to: TAJ (same as PAYE)

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