Overview

Capital
Kingston
Currency
Jamaican Dollar (JMD)
Date Format
dd/mm/yyyy

calendar icon Public holidays calendar

Taxes

Employer
2.50% - NIS (National Insurance Scheme)
3.00% - NHT (National Housing Trust)
3.50% - Education Tax
3.00% - HEART (Human Employment & Resources Training)
Employee
2.50% - NIS (National Insurance Scheme)
2.00% - NHT (National Housing Trust)
2.25% - Education Tax
0.00% - Up to 1.5M
25.00% - 1.5M - 6M
30.00% - Over 6M

Minimum Wage

General

Minimum wage is J$7,000 per week (From 1 August 2019).

Payroll

Payroll Cycle

Salaries are paid on either a monthly or semi-monthly basis.

Working Hours

General

Full time employment is considered 40 hours weekly. Hours may be spread over 7 days if worker chooses.

Overtime

All hours over 40 per week are considered overtime, and must be previously agreed upon.

Payroll Contributions

Social Security

Both employers and employees are required to contribute 2.5% of employers wages (salary ceiling either J$19,230 weekly, or J$1,000,000 a annually).

Pension Fund

The employer contributes 5% of employees wages. Employees are not obligated to contribute, but commonly contribute 5% of their wages.

Leave

Maternity Leave

New mothers are entitled to 8 weeks paid maternity leave, and an additional 4 unpaid.

Paternity Leave

No Statutory Requirements

Parental Leave

No Statutory Requirements

Termination

Termination Process

Employers are required to provide notice determined by the length of employment. 

  • Up to 5 years of employment entitles workers to two weeks notice.
  • 5-10 years entitles workers to four weeks notice.
  • 10-15 years entitles workers to 6 weeks notice.
  • 15-20 years entitles workers to 8 weeks notice.
  • 20 + years entitles workers to 12 weeks notice
Notice Period

Employees must provide two weeks notice.

Severance Pay

Employees of up to 10 years receive two weeks pay for ever year employed, for each additional year beyond 10, three weeks of pay are provided.

VAT

General

16.5% standard rate.