TAJ Sets July 14 Deadline for Employers' June 2026 Statutory Payroll Deductions

KINGSTON, Jamaica—Tax Administration Jamaica (TAJ) is alerting employers that monthly statutory payroll deductions for June 2026, submitted on the S01 schedule, must be settled by Tuesday, 14 July 2026.

In a press release issued Friday, the revenue body said firms that pay on schedule may be able to access the employment tax credit. "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.

The agency is also urging taxpayers to settle obligations through its online channels, including the portal at www.jamaicatax.gov.jm, NCB online banking, Scotia online and mobile banking, and direct bank transfers.

TAJ pointed to a clear move toward digital filing, noting that more individuals and organisations are completing transactions remotely for ease and flexibility. During the first quarter of the 2026 financial year, covering April through June, online payments surpassed in-person office transactions across the major statutory categories.

NIS recorded 54,470 online transactions compared with 35,627 handled in office. NHT logged 50,190 online payments against 27,393 in-line submissions. Education Tax saw 48,760 online transactions versus 28,588 in office. HEART contributions totalled 38,269 online and 13,539 in-line. PAYE registered 21,539 online transactions compared with 3,971 processed in person.