What the S01 covers
The S01 remits, for a single month, the statutory amounts you took from staff pay plus the employer's own contributions:
- PAYE — income tax withheld from employees.
- NIS — National Insurance (employee + employer).
- NHT — National Housing Trust (employee + employer).
- Education Tax — (employee + employer).
- HEART / NTA — employer-only training contribution.
It's the monthly partner to the yearly S02 Employer's Annual Return — your twelve S01s should tie out to the S02 at year end.
Before you start — your checklist
- Every pay run for the month is finished, so the monthly totals are final.
- Your employer reference numbers (TRN, NIS, NHT, HEART) are on file.
- You can reach TAJ's online portal (jamaicatax.gov.jm), or know your nearest tax office.
The steps
Finish the month's pay runs
Complete every pay period that falls in the month — weekly, fortnightly or monthly. The S01 is built from those runs, so they must be final first.
Open the S01 in Brawta
Go to Returns and choose the S01 for the month. Brawta totals PAYE, NIS, NHT, Education Tax and HEART from your pay runs automatically — nothing is re-keyed.
Check the totals
Confirm each statutory head against your records. The dashboard also shows an Employer Liability breakdown so you can see exactly what's due.
Pay & file by the 14th
Remit through jamaicatax.gov.jm or at a tax office, on or before the 14th of the following month.
Keep your confirmation
Save TAJ's payment confirmation and keep a backup of the month's figures for the year-end S02 reconciliation.
Common mistakes to avoid
- Forgetting the employer side. NIS, NHT and Education Tax have an employer contribution too — not just what you withhold from staff.
- Missing HEART. HEART/NTA (3%) is employer-only and easy to overlook.
- Paying late. Even a day past the 14th can attract penalties and interest — file early.
- Monthly totals that won't reconcile. Keep each month clean so the year-end S02 ties out without a hunt.
Make the 14th a non-event.
Brawta totals your S01 from the month's pay runs, shows a countdown so you never miss it, and keeps your data private on your own machine. Free to try.