Self-Employed - Contribute to the NHT & Benefit

Contribute to the NHT and Benefit

You should be making self-employed contributions to the NHT if:

  1. You are working for yourself.
  2. You work for someone else and you are already contributing to the NHT, but you also earn extra money by doing private jobs.
  3. You work under a contract for service which requires that you use your own tools and other resources to do the job.
  4. You are the director of a company and you are paid director’s fees.
  5. You are employed through the Ministry of Labour’s overseas employment programme (farm work or hotel employment).
  6. You are a domestic worker, chauffeur, caregiver or gardener.
  7. You are a Jamaican citizen employed to an embassy, agency of the United Nations, high commission or consulate in Jamaica.
  8. You are a citizen of Jamaica working overseas on a work permit.

 

HOW TO REGISTER AS A SELF-EMPLOYED CONTRIBUTOR

 

STEP 1

Gather the documents you will need:

  • Taxpayer Registration Number (TRN),
  • National Insurance Scheme (NIS) number, and
  • a valid form of identification.

 

Don’t have a TRN?   

Fill out and submit the TRN application form at Tax Administration Jamaica.

Don’t have an NIS card?   

Visit any NIS office to obtain one.

 

STEP 2

Sign up to create a user account.   

 

Watch video below to learn more.  

 

HOW TO PAY YOUR CONTRIBUTION

Pay your contribution at the TAJ online or in office, by the 15th day of March, June, September and December.

 

PAYING IN OFFICE

Obtain a payment advice (media number) from TAJ’s Compliance Department and then make payment at the cashier.

 

PAYING ONLINE

Log in to your taxpayer account, click “Manage my eServices Account” and then click “NHT” to proceed.

 

FILING ANNUAL RETURNS

You must file a tax return (SO4) annually. The annual return is due March 31 each year. After March 31, overdue annual returns attract a penalty of $5,000 per month.

 

How to file

  • Log in to your account.
  • Select “Manage my eServices Account”
  • Select “Income Tax Account” to file

 

For further instructions on how to complete the process, contact 888-TAX-HELP (888-829-357).

 

BENEFITS OF CONTRIBUTING

After contributing for 52 weeks, you may apply to the NHT for a low interest rate loan to build, buy or

improve a house or to buy land for building a house. You are entitled to a refund in the 8th year after

each contribution was made. Collecting your refund will not affect your chances of getting a loan.

 

Self employed digital brochure_2023_0.pdf1.44 MB