8.10.25 Jamaica 2026 Statutory Table
Statutory itemCurrent 2026 figure in the payroll engineEquation used by payrollOperational rule used in Eprecus NISEmployee 3.00%; Employer 3.00%; annual insurable earnings cap JMD 5,000,000; annual employee cap JMD 150,000Employee: min(insurable earnings, annual cap) 3.00%Employer: same insurable earnings base 3.00%Payroll applies NIS to insurable earnings up to the configured annual ceiling. Once the annual ceiling is reached, additional earnings stop increasing NIS. HEARTEmployer 3.00%gross pay or configured statutory base 3.00%Employer-only statutory cost. It does not reduce employee net pay but appears in employer statutory totals. NHTEmployee 2.00%; Employer 3.00%Employee: gross pay or configured housing-tax base 2.00%Employer: same housing-tax base 3.00%Applied each run using the current Jamaica rule pack and included in statutory totals on the payroll run. Education TaxEmployee 2.25%; Employer 3.50%Employee: gross pay or taxable statutory base 2.25%Employer: same taxable statutory base 3.50%Education Tax is split between employee and employer amounts and is visible in Jamaica statutory review outputs. PAYE standard rate25.00%Annualize taxable earnings, subtract the applicable threshold, then tax the balance at 25.00% until the high-rate threshold is reachedThe engine uses Jamaica threshold bands by effective date. Monthly threshold January to March 2026 is JMD 149,948; April to December 2026 is JMD 158,530. PAYE high rate30.00% above annual taxable income of JMD 6,000,000(taxable annual income JMD 6,000,000) 30.00%The standard PAYE rate applies first; income above the configured high-rate threshold moves into the 30.00% band. PAYE threshold scheduleAnnual threshold JMD 1,799,376 for January to March 2026; Annual threshold JMD 1,902,360 for April to December 2026Threshold used before PAYE is calculated on annualized taxable payPayroll chooses the correct threshold band by payroll period end date, so clerks must keep the payroll date range correct in the period calendar. Age exemptionJMD 80,000 annual exemption in the Jamaica rule packAdditional annual exempt amount applied where the employee qualifiesUse the employee's personal profile and tax eligibility data consistently so exemption logic can be applied correctly when configured.