TAJ Reminds Taxpayers That Statutory Deductions (SO1) and 2nd Quarter Taxes Due on June 16

Tax Administration Jamaica (TAJ) is reminding business persons that the Employers’ Monthly Statutory Deductions for May (SO1) and second quarter Estimated Corporate Income Tax (CIT), Self Employed Statutory Obligations are all due on Monday, June 16, 2025. The adjustment in the due dates are as a result of the usual 14th and 15th of the month, respectively, falling on the weekend. Taxpayers will therefore be able to make these payments up to June 16, without any late penalty being applied.

The tax types associated are:
 Estimated Corporate Income Tax (2nd quarter)
 Self Employed Statutory Payments (2nd quarter)
 Monthly Statutory Deductions (S01), which cover PAYE, Education Tax, NHT, NIS, and HEART contributions deducted on behalf of employees

Employers are also reminded that paying over their monthly S01 on time not only keeps them compliant but also makes them eligible for the Employment Tax Credit (ETC), which can be used to offset their Income Tax liability.

The Tax Authority continues to encourage taxpayers to take advantage of its convenient and secure online services. Taxpayers can therefore use any of the following payment options:
 TAJ’s Website at www.jamaicatax.gov.jm
 NCB Online Banking
 Scotia OnLine and Mobile App
 Direct Funds Transfer

Individuals who need assistance may contact TAJ’s Customer Care Centre at 888-TAX-HELP (888-829-4357) or email taxhelp@taj.gov.jm. Additionally, taxpayers may visit TAJ’s website at www.jamaicatax.gov.jm.

TAJ urges all taxpayers to pay on time to avoid interest and penalties.

For more information, contact:
Communications Unit
Tax Administration Jamaica
Phone: 876-922-3470-9
E-mail: communications@taj.gov.jm