What are the NIS, NHT, Education Tax and HEART rates in Jamaica?

NIS is 3% employee and 3% employer (annual insurable ceiling J$5,000,000). NHT is 2% employee and 3% employer on gross, with no ceiling. Education Tax is 2.25% employee and 3.5% employer on statutory income. HEART/NTA is 3%, paid by the employer only. Confirm current figures with TAJ.

Does the employer pay statutory deductions too?

Yes. NIS, NHT and Education Tax each have an employer contribution on top of what's withheld from the employee, and HEART is paid entirely by the employer. PAYE is the only one that is employee-only.

Is there an age limit for these deductions?

Education Tax applies to ages 18 to 65; NIS from 18 to 70; NHT from 18 to 65. HEART is not age-restricted. Brawta applies these age rules automatically.

NIS, NHT, Education Tax & HEART in Jamaica — Rates Explained (2026)

Please note: figures are current as at 2026 for general guidance only — not tax advice. Always confirm current rates with Tax Administration Jamaica (TAJ). Brawta keeps these up to date automatically inside the app.

The rates at a glance

Deduction	Employee	Employer	Charged on	Ceiling
NIS	3%	3%	Gross emoluments	J$5,000,000/yr insurable
NHT	2%	3%	Gross emoluments	None
Education Tax	2.25%	3.5%	Statutory income (after NIS & pension)	None
HEART / NTA	—	3%	Total gross wage bill	None

NIS — National Insurance Scheme

A contributory social-security deduction: 3% employee + 3% employer, on gross emoluments up to an annual insurable ceiling of J$5,000,000. It funds benefits like pensions. Applies from age 18 to 70.

NHT — National Housing Trust

2% employee + 3% employer, on gross, with no ceiling. The employee's contributions are refundable to them after a set number of years. Applies from age 18 to 65.

Education Tax

2.25% employee + 3.5% employer, charged on statutory income — that is, gross after NIS and any allowable pension. Applies to ages 18 to 65 (under-18 and over-65 are exempt).

HEART / NTA

A training contribution paid by the employer only — 3% — on the total gross wage bill (above a payroll threshold). It is not age-restricted, so all wages stay in the base.

PAYE is separate. Income tax (PAYE) uses the nil-rate threshold and the 25%/30% bands — see PAYE rates & threshold 2026.

Every rate, applied for you.

Brawta works out NIS, NHT, Education Tax, HEART and PAYE — with the ceilings and age rules — for every pay run. Private, offline, and always on the current figures. Free to try.

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