Tax Administration Jamaica (TAJ) is reminding businesspersons that the Employers’ Monthly Statutory Deductions for November (SO1) and fourth quarter Estimated Corporate Income Tax (CIT), Self-Employed Statutory obligations are all due this Monday, December 15, 2025. 

Employers are reminded that while the Statutory Deductions S01 return is normally due on the 14th of each month, given that December 14 falls on a weekend, the date is adjusted to the next business day, Monday, December 15. The associated tax types are Estimated Corporate Income Tax (4th quarter), Self-Employed Statutory Payments (4th quarter), and Monthly Statutory Deductions (S01), which cover PAYE, Education Tax, NHT, NIS, and HEART contributions deducted on behalf of employees. 

Employers are encouraged to pay their monthly S01 on time because, along with keeping them compliant, it also makes them eligible for the Employment Tax Credit, which can be used to offset their Income Tax liability. TAJ reminds taxpayers of the myriad of payment online options available, such as TAJ’s Website at www.jamaicatax.gov.jm, NCB Online Banking, Scotia OnLine and Mobile App, and Direct Funds Transfer. 

Persons who need assistance may contact TAJ’s Customer Care Centre at 888-TAX HELP (888-829-4357) or email [email protected]. The Tax Authority urges all employers and self-employed persons to file their respective returns and make the corresponding payments on time to avoid the imposition of penalties and interest