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 have a TAJ eServices login with a PAYE account registered on it — the S01 is filed online, so this one isn't optional.
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.
File online at the TAJ portal, by the 14th
The S01 is filed online. Log in at jamaicatax.gov.jm, and under “File and Pay the following Taxes” choose Payroll Deductions (S01, S02). Pick File Return for the month you are filing.
TAJ then asks how you want to give it your employee data:
- Manual Entry — for fewer than five employees. You key each person in.
- Upload Excel File — TAJ recommends this for five or more employees. You choose a file and click Import, and the return fills itself.
Brawta builds that Excel file for you — TAJ’s own thirteen columns, in their order, with the NIS, NHT, Education Tax and PAYE figures already worked out. Surname, TRN, NIS, gross in cash and in kind, weekly contributions, and the four statutory heads.
Review what the import populated, read the declaration, click OK, and you get a confirmation number. File and pay on or before the 14th.
Handy: the import is not the submission. Your file is parsed and shown back to you several steps before anything is filed, and you can Save Draft or Cancel at that point — so you can see exactly what TAJ received before you commit to it.
TAJ publishes its own walkthrough with screenshots: jamaicatax.gov.jm → How To… → Filing a S01 Return. Their guide is the authority on the portal; this page is the authority on getting the figures right before you upload them.
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.
The S01 this article describes, built from a month's runs - employee and employer sides split, total due, and the TAJ upload file ready. Click to open it in the demo.
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.