NIS, NHT, Education Tax and PAYE at the 2026 threshold, with employer NIS, NHT, Education Tax and HEART, in Jamaican dollars.
Built-in rates (as of 2026-11) · source: Tax Administration Jamaica, the National Insurance Scheme and the National Housing Trust
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For guidance only. These figures follow the official published rates, ceilings and tax tables for Jamaica as checked in November 2026 (sources in the Rules panel). They are not tax advice, rates and ceilings change, declared allowances and company rules can alter a payslip, and any point marked unconfirmed should be checked before relying on it. Check anything that matters with the Tax Administration Jamaica, the National Insurance Scheme and the National Housing Trust.
Enter a gross salary and the pay period and this calculator shows the four statutory deductions on a Jamaican payslip, NIS, NHT, Education Tax and income tax (PAYE), with the employer's NIS, NHT, Education Tax and HEART contributions beside them, the net pay and the total cost of employment, in Jamaican dollars. It follows Tax Administration Jamaica's payroll rate sheet and its legislated threshold schedule.
NIS is 3% from each side on gross emoluments up to J$5,000,000 a year (J$416,666.67 a month). NHT is 2% from the employee and 3% from the employer on full gross. Education Tax is 2.25% employee and 3.5% employer, charged not on gross but on statutory income: gross less NIS (and less any approved pension contribution, which this calculator does not assume). Income tax is 25% of statutory income above the annual threshold, which for 2026 is J$1,876,614 (J$156,384.50 a month), and 30% on statutory income over J$6,000,000 a year. HEART is an employer-only 3% of gross where the employer's annual payroll exceeds J$173,328.
Thresholds are applied per period as the annual figure divided by the number of pay periods, which is how TAJ's own worked examples do it. The threshold rises to J$1,978,212 for 2027 and J$2,003,496 for 2028; age and pension reliefs of J$250,040 each exist and are not applied here. Use Compare to see how much of a raise reaches the payslip, and the Rules panel for sources and dates.
Background reading: Sick pay explained
J$1,876,614 a year, which is J$156,384.50 a month or J$36,088.73 a week. Statutory income (gross less NIS and any approved pension) above the threshold is taxed at 25%; statutory income above J$6,000,000 a year (J$500,000 a month) is taxed at 30%. The threshold is J$1,978,212 for 2027 and J$2,003,496 for 2028.
On statutory income, not gross: gross emoluments less your NIS contribution and any approved pension or retirement-scheme contribution. The employee pays 2.25% and the employer 3.5% of that figure, with no ceiling.
Yes. NIS is 3% from the employee and 3% from the employer on gross emoluments up to J$5,000,000 a year, so the maximum employee deduction is J$12,500 a month. NHT (2% / 3%) has no cap.
HEART/NSTA Trust is an employer-only contribution of 3% of gross emoluments, payable where the employer's payroll costs exceed J$173,328 a year. It never appears as an employee deduction but is part of the employer's cost shown here.
Yes: the rates and bases are from TAJ's Payroll Taxes and Statutory Contributions sheet (December 2025), the 2026 threshold from TAJ's Individual Income Tax Rates, Threshold and Exemptions 2013-2028 schedule, and NHT from the National Housing Trust. Pension contributions, age and pension reliefs and non-taxable allowances would change the figures.
Free to use and works in your browser: the pay you type stays on your device. The rules are built in from the official published rates and tables (sources and dates in the Rules panel) and nothing you type is sent anywhere. Figures are for guidance only: pay rules are set by each country's law and by your contract, so check anything that matters with the authorities named below or your payroll.
PunchClock turns clock-ins into timesheets and payslips with each country's statutory deductions applied automatically. Ask us about Jamaica payroll.