TAJ reminds taxpayers that statutory deductions due on July 14
KINGSTON, Jamaica—Tax Administration Jamaica (TAJ) is reminding businesspersons that the employers’ monthly statutory deductions for June 2026 (S01) are due on Tuesday, July 14, 2026.
TAJ, in a press release on Friday, also reminded employers that they can benefit from the employment tax credit if they make their payments on time.
“To qualify, eligible persons must file and pay their monthly statutory payroll deductions (S01) on time. Such employers may claim the total amount of payroll statutory contributions for Education Tax, National Housing Trust (NHT), National Insurance Scheme (NIS) and HEART, that is, both the employee and employer portions, which have been declared and paid on time for that year,” TAJ said.
TAJ is also encouraging taxpayers to take advantage of its convenient and secure online services to make their payments, including its website at www.jamaicatax.gov.jm, NCB online banking, Scotia online and mobile app and direct funds transfer.
TAJ also highlighted a significant shift in the way taxpayers conduct business, with more individuals and organisations opting to complete their transactions online for greater convenience and flexibility.
It said during the first quarter of the 2026 financial year (April to June), online transactions outpaced in-line (in-office) transactions across major statutory payment categories.
NIS recorded 54,470 online transactions compared to 35,627 in-line transactions, while NHT recorded 50,190 online transactions against 27,393 in-line transactions.
Education Tax recorded 48,760 online transactions compared to 28,588 in-line transactions. Contributions for HEART recorded 38,269 online transactions versus 13,539 in-line transactions. Similarly, PAYE recorded 21,539 online transactions compared to 3,971 in-line transactions.