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Step-by-step · Jamaica

How to file your S02 in Jamaica

The S02 is your Employer's Annual Return — the once-a-year reconciliation of every staff member's pay and statutory deductions, due to TAJ by 31 March. Here's exactly how to get it done, the easy way.

Updated 2026 · general guidance, not tax advice
Deadline: the S02 is generally due by 31 March for the previous tax year. Late filing can attract penalties — file early. Always confirm the current deadline and process with Tax Administration Jamaica (TAJ).

Before you start — your checklist

The steps

  1. Finish the year's payroll

    Make sure every pay run from January to December is complete. The S02 is built from those runs, so the totals must be final first.

  2. Open the S02 return

    In Brawta, go to Returns and choose the S02 for the tax year. Brawta reconciles the figures from your pay runs automatically — you don't re-key anything.

  3. Review & reconcile

    Check that the totals — gross, PAYE, NIS, NHT and Education Tax — match your records and your filed S01s for the year. Brawta flags any employee missing a TRN so the return isn't rejected.

  4. Export the official S02

    Generate the official S02 layout (and a CSV copy) with every figure already filled. Your numbers are now ready to submit.

  5. Submit to TAJ by 31 March

    File through TAJ's online portal at jamaicatax.gov.jm, or submit the official return at a tax office — on or before 31 March.

  6. Keep your confirmation

    Save TAJ's submission confirmation, and keep a backup of the return. In Brawta, an encrypted backup keeps a safe copy of the whole year.

Common mistakes to avoid

File your S02 without the headache.

Brawta reconciles the whole year and fills your S02 for you — accurate, on the official layout, and private on your own machine. Free to try.