Tax Administration Jamaica (TAJ)
Form S02 — Annual Payroll Return
File your annual return of employee pay and statutory deductions
- Form ID
- S02
- Who must file
- All employers who had persons in employment during the stated year
- Filing frequency
- Annual
- Filing deadline
- March 15th of the following year
- Regulator
- Tax Administration Jamaica (TAJ)
The S02 form is the Employers Annual Return. Every employer must complete this form to make a return of the pay and statutory deductions of every person who was in their employment — whether full-time, part-time, or temporary — for the stated year.
The S02 includes Schedule A (Employee Emoluments, Deductions and PAYE Taxes and Contributions), Schedule B (Employee Benefits and Perquisites), and Schedule C (Deductions). All employers must file this form online through the TAJ portal by March 15th of the following year.
HeadOffice tracks all payroll data throughout the year and generates your S02 automatically, saving you the effort of compiling twelve months of payroll records at year-end.