TAJ reminding Statutory Deductions and Q3 taxes are due September 15
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administrator
Tax Administration Jamaica (TAJ) is reminding business persons that Employers’ Monthly Statutory Deductions for August 2025 (SO1), along with the third quarter Estimated Corporate Income Tax (CIT), and Self-Employed Statutory Obligations are due on Monday, September 15, 2025.
The adjustment to the due date of Statutory deduction is a result of the usual deadline, the 14th of the month, falling on the weekend.
The tax types associated are:
- Estimated Corporate Income Tax (3rd quarter)
- Self-Employed Statutory Payments (3rd 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 making timely payments of their monthly S01 not only ensures compliance but also makes them eligible for the Employment Tax Credit (ETC), which may be applied to reduce their Income Tax liability.
TAJ continues to encourage taxpayers to utilise their convenient and secure online services.
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