TAJ reminds Taxpayers that Statutory Deductions (S01) are due on Tuesday, July 14

TAJ reminds Taxpayers that Statutory Deductions (S01) are due on Tuesday, July 14

Tax Administration Jamaica (TAJ) is reminding businesspersons that the Employers’ Monthly Statutory Deductions for June 2026 (S01) are due on Tuesday, July 14, 2026.

Employers are reminded 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, NHT, NIS and HEART, that is, both the employee and employer portions, which have been declared and paid on time for that year. 

TAJ continues to encourage taxpayers to take advantage of its convenient and secure online services to make their payments. The following options are available to taxpayers:

• TAJ’s website at www.jamaicatax.gov.jm
• NCB Online Banking
• Scotia Online and Mobile App
• Direct Funds Transfer

TAJ highlights 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. 

During the first quarter of the 2026 financial year (April to June), online transactions outpaced inline (in-office) transactions across major statutory payment categories. NIS recorded 54,470 online transactions compared to 35,627 inline transactions, while NHT recorded 50,190 online transactions against 27,393 inline transactions. Education Tax recorded 48,760 online transactions compared to 28,588 inline transactions. Contributions for HEART recorded 38,269 online transactions versus 13,539 inline transactions. Similarly, PAYE recorded 21,539 online transactions compared to 3,971 inline transactions.

The continued growth in online transactions underscores taxpayers' increasing confidence in TAJ's digital services and reflects a broader preference for secure, efficient, and convenient self-service options. 

The Tax Authority urges all taxpayers to pay on time to avoid any interest and penalties. Individuals who need assistance may contact TAJ’s Customer Care Centre at 888-TAX-HELP (888-829-4357) or email taxhelp@taj.gov.jm. Additionally, further information is available on TAJ’s website at www.jamaicatax.gov.jm.