TAJ reminds Taxpayers that Statutory Deductions (SO1) and 2nd Quarter Taxes are due on Monday, June 15

Tax Administration Jamaica (TAJ) is reminding business persons that the Employers’ Monthly Statutory Deductions for May 2026 (SO1) and second quarter Estimated Corporate Income Tax (CIT), Self Employed Statutory Obligations are due on Monday, June 15, 2026.

The associated tax types are:

• Estimated CIT (2nd quarter)
• Self Employed Statutory Payments (2nd quarter)
• Monthly Statutory Deductions (S01), which cover PAYE, Education Tax, NHT, NIS, and HEART contributions deducted on behalf of employees 

Also, employers are reminded that paying their monthly S01 on time keeps them compliant and makes them eligible for the Employment Tax Credit, which can be used to offset their Income Tax liability.

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

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

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.