How are Annual Returns submitted?

The Annual Return (which should not be confused with Contribution Refunds) is the means by which the Employer accounts for statutory contributions paid by both the Employer and the Employees.  It identifies each contributing employee by name, NIS Number, TRN and states the amount of contributions paid by each employee for the particular year. 

  • The Annual Return Form should be completed and submitted by March 31 of the year following the year for which the return is being made.  
  • What this means for example is that the Annual Return for contributions made for the year 2017 is due no later than March 31, 2018.

The submission of the Annual Return in a complete and accurate format is extremely important.  This is the record that enables the NHT to identify employees who, based on their contribution history, are entitled to annual Contributions Refunds and Home Loan benefits.

Please note: Mandatory e-Filing of All Employers Annual Return (S02) has been implemented (effective January 1, 2015).

ALL employers will be required to electronically file their Employers Annual Return (S02), due March 31, 2015, online via the Tax Portal www.jamaicatax.gov.jm. Returns filed manually will not be accepted.