TAJ Reminds Taxpayers That Statutory Deductions (SO1) and 3rd Quarter Taxes are Due on September 15.

Tax Administration Jamaica (TAJ) is reminding business persons that Employers’ Monthly Statutory Deductions for August 2025 (SO1) along with the third quarter Estimated Corporate Income Tax (CIT), Self Employed Statutory Obligations are due on Monday, September 15, 2025. The adjustment to the due date on Statutory deduction is as a result of the usual deadline, 14th of the month, falls on the weekend. 

The tax types associated are:

• Estimated Corporate Income Tax (3rd quarter)
• Self Employed Statutory Payments (3rd quarter)
• Monthly Statutory Deductions (S01), which cover PAYE, Education Tax, NHT, NIS, and HEART contributions deducted on behalf of employees

Employers are also reminded that making timely payments of their monthly S01 not only ensures compliance but also makes them eligible for the Employment Tax Credit (ETC), which may be applied to reduce their Income Tax liability.

The Tax Authority continues to encourage taxpayers to utilize their convenient and secure online services. Payments can be made using any of the following options:

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

Individuals who need assistance may contact TAJ’s Customer Care Centre at 888-TAXHELP (888-829-4357) or email taxhelp@taj.gov.jm. Additionally, taxpayers may visit TAJ’s website at www.jamaicatax.gov.jm. TAJ urges all taxpayers to pay on time to avoid interest and penalties