Any business that employs someone earning at least the minimum wage must deduct and pay National Housing Trust contributions, so it first needs an employer account. NHT employer registration is now largely automatic: when a business registers with the Companies Office of Jamaica, its details pass electronically to Tax Administration Jamaica and the National Insurance Scheme, which issue an employer TRN and NIS reference, and the NHT account is created from that data. A sole trader who takes on staff should get an employer TRN before filing.
Ongoing duties
- Deduct 2% of each employee’s gross pay and add an employer share of 3%.
- Pay the total monthly at a TAJ office or through the TAJ online portal, with the S01 return, by the 14th of the following month.
- File the S02 annual return, which combines NHT, NIS, education tax and PAYE, by 31 March of the following year.
Late payment attracts a penalty, and long-running arrears add a surcharge; officers of the business can face court action. Staying compliant is also what allows the business to obtain a tax compliance certificate, which is needed for government contracts and many licences. For employees, a compliant employer is what makes their contributions show up on their own record.
Related terms: Statutory Deductions, NHT Contribution, TRN, NIS, Tax Compliance Certificate (TCC), Employer-assisted Housing.
Accurate as at October 2026. Rates and deadlines are set by law and can change.
