Grow Your Workforce in Jamaica

Income Tax in Jamaica

Income Tax in Jamaica is progressive ranging from 0% to 30%.

Social Security in Jamaica

In Jamaica, the social security contributions for employers and employees are structured as follows:

National Insurance Scheme (NIS) Contributions

• Employees and self-employed individuals must participate in a state-run social security program.
• Both employees and employers contribute 3% of up to JMD 1.5 million per year.
• Self-employed individuals contribute 6% of up to JMD 3 million per year. As of 1 April 2022, the income threshold for contributions increased to JMD 5 million per year. NIS contributions are tax-deductible.

National Housing Trust (NHT) Contributions

• Employers contribute 3% and employees 2% of all taxable earnings to the NHT.
• Self-employed individuals also contribute 2%.
• Employer contributions are tax-deductible, but employee contributions are not.
• Employee contributions are refunded after seven years, while employer contributions are not refundable.
• Expatriates can apply for a refund when they permanently leave Jamaica.

Education Tax

• Employers pay 3.5% and employees pay 2.25% after deducting NIS and superannuation contributions.
• Only employer contributions are tax-deductible, and neither employer nor employee contributions are refundable.

Human Employment and Resource Training (HEART) Contributions

• Employers pay 3% of the wage bill to HEART monthly.
• These contributions are tax-deductible.

Work Visas Jamaica

The visa available to legally work in Jamaica is:

Work Visa

• Work visas are issued solely based on evidence of a confirmed job offer. Documentation to be presented on the application in this regard are:
• Valid national passport
• Original letter from the organization affirming the job offer
• Original work permit approval signed by or on behalf of the Minister of Labour
• Completed visa application form accompanied by one (1) passport-size photograph
• Visa fee