Who is a Self-Employed Contributor?
You are considered a self-employed contributor if you:
- Work for yourself, with or without employees required by law to make NHT contributions.
- Domestic workers, gardeners and caregivers who work at the homes of their employers.
What are the requirements for contributing?
To contribute, complete and submit the SO4A form to estimate your income for the year, then file the SO4 form at year-end online via the Tax Administration Jamaica (TAJ) portal to report your actual earnings.
If you are Self-Employed with a registered business/company, then you will need to ensure that, prior to completing the SO4A form, an Employer TRN is obtained for the business.
How are payments made?
Payments are made on a quarterly basis (March, June, September, and December) at the Tax Administration Jamaica (TAJ) by the 15th of the last month in each quarter;
Self-employed individuals pay 3% of income net business-related expenses, domestic workers, gardeners and caregivers working in homes pay 2% of income.
Payments can also be made monthly using credit/debit cards, cheques, or cash.
Payments can be made online via the TAJ Online Portal with a Payment Advice.
How are annual returns submitted?
Self –Employed contributors file an estimate of expected income, S04A, by March 15th of each year. This estimate is used to make the quarterly payments for the year.
At the end of the year, you must file the S04, which will show your actual earnings for the year under review, also due by March 15th.
ALL self-employed individuals who have employees will be required to electronically file their Annual Return (S02) for the business.
What are the benefits of contributing?
There are several benefits that employees can reap by being compliant with the NHT. These include:
- Low interest rate loans to build, buy or improve a house or land.
- A refund in the 8th year after each contribution was made.
- Obtain a tax compliance certificate.
- If you have employees and you file and pay their taxes on time, you may claim an employment tax credit.
What are the penalties for not contributing?
Failure to make contribution payments will make persons:
- Ineligible to apply for housing benefits such as loans and grants
- Ineligible to apply for contribution refunds
- Not being eligible to obtain a clearance letter (unable to obtain TCC)
- Earn fewer points (negative impact on eligibility for scheme benefits)
- Eligible for a penalty charge for late submissions
- Eligible for a penalty charge for withholding information
- Can be held liable in a court of law
Clearance Letter/ Tax Compliance Certificate (TCC)
To obtain a Clearance Letter self-employed persons should visit one of our locations and speak with a Compliance Officer and submit the following:
- SO4A or SO4 form for tax year (where applicable)
- TRN Card
- NIS Card
- Valid Identification (Driver's license, National/Voter's ID, Passport)
- Purpose of clearance (e.g. Documents for whatever is being imported or Contract/Tender information)
Self-Employed
Contributions FAQs
If you don't see an answer to your question, you can send us an email.
The first thing you need to do is to register as a Self-Employed person. An assessment will be done by a Compliance Officer who will inform you of the monthly amount you are required to contribute and any back money you might owe, which would need to be cleared up.
