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.
The four contributions in this article, as the app applies them. Click to open it in the demo.
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.