NIS — National Insurance Scheme

If employee has no NIS number: complete NIS Form 1 at any NIS office or nis.gov.jmSubmit Form 1 with: employee name, DOB, address, employment start dateEmployee will receive an NIS number — record it in your payroll systemBegin deducting 3% NIS from employee's first payBegin contributing 3% NIS as employer from employee's first paySet up remittance to NIS via nis.gov.jm employer portal (deadline: 14th monthly)Maintain NIS contribution records in employee file for 7 years

NHT — National Housing Trust

Log into NHT employer portal at nht.gov.jmAdd employee to your NHT employer account using their NHT number and TRNIf employee has no NHT number: assist them to register at nht.gov.jm or any NHT officeBegin deducting 2% NHT from employee's gross salaryBegin contributing 3% NHT as employer from employee's gross salarySet up monthly NHT remittance via nht.gov.jm (deadline: 14th monthly)NHT contributions make employees eligible for housing loans — inform new hires

PAYE — Income Tax Setup

Set up correctly to avoid under/over-deduction

Collect employee's TD1 form — determines correct PAYE deduction amountReview TD1 for: number of dependants, pension contributions, other deductions claimedCalculate monthly PAYE based on annual salary minus $1,902,360 threshold (÷12 = $158,530)Apply 25% rate on income above threshold up to first $6M; 30% above $6MAdd employee to your TAJ employer PAYE accountSet up PAYE remittance at taj.gov.jm (deadline: 14th of following month)Prepare to issue P45 certificate at year-end (or when employee leaves)

Education Tax

Deduct and remit via TAJ alongside PAYE

Deduct 2.25% Education Tax from employee's statutory income (gross minus NIS) each monthContribute 3.5% Education Tax as employer on statutory income (gross minus NIS)Remit Education Tax to TAJ by 14th of each month (combined with PAYE remittance)

HR Records & Compliance

Required record-keeping under Jamaica labour law

Create employee file containing: contract, ID, TRN, NIS, NHT, TD1, bank detailsRecord employee start date, salary, and position in payroll systemSet up annual leave accrual (minimum 2 weeks/year under Employment (Termination & Redundancy) Act)Note probation period end date (typically 3–6 months)Brief employee on payslip format — they should understand all deductionsProvide employee handbook or workplace policies if applicableRetain all HR records for minimum 7 years (TAJ audit requirement)Register employer with Ministry of Labour if not already registered (10+ employees)

Quick Reference: Registration Portals

NIS registration & remittancenis.gov.jm

NHT employer portalnht.gov.jm

PAYE & Education Tax (TAJ)taj.gov.jm

TRN applicationtaj.gov.jm

Automate all of this

PayrollJamaica handles NIS, NHT, PAYE, and Education Tax calculations automatically. Add a new employee in 2 minutes and your first payslip is ready.

Get Started →

New Employee Onboarding
Compliance Checklist — Jamaica

Before the First Day

NIS — National Insurance Scheme

NHT — National Housing Trust

PAYE — Income Tax Setup

Education Tax

HR Records & Compliance

Quick Reference: Registration Portals

New Employee OnboardingCompliance Checklist — Jamaica

Before the First Day

NIS — National Insurance Scheme

NHT — National Housing Trust

PAYE — Income Tax Setup

Education Tax

HR Records & Compliance

Quick Reference: Registration Portals

New Employee Onboarding
Compliance Checklist — Jamaica