Amalgamated Employer’s Annual Return (SO2)
One Form for Employer’s Annual Return (SO2)
In keeping with a government initiative to simplify the filing of Annual Returns, as of January 9, 2012 all employers must submit their returns for Tax Administration Jamaica (TAJ), the National Housing Trust (NHT) and the National Insurance Scheme (NIS) on a single Employer’s Annual Return (SO2) Form. [New Form] with Schedule A.
Download SO2 - Schedule A: Employee Emoluments, Deductions & PAYE Taxes & Contributions
Download SO2 - Schedule B: Employee Benefits and Perquisites
Download SO2-Schedule C: Deductions
Old annual returns
Please note that the SO2 form is to be used only for Annual Returns for 2011 onwards. Outstanding NIS Annual Returns for years prior to 2011, must be submitted directly to the NIS Office on the old Annual Return form. [Old Form]
Tips on how to use the SO2 form for 2011 and onwards
Here are some tips on how to file the NIS Employer Annual Return on the new SO2 form:
- Access the form online at www.jamaicatax-online.gov.jm.
- Print and fill out theelectronic version of the form.
- Then submit the completed form to any NHT office, Tax Office or Revenue Service Centre.
- You may ask for a printed form at any NHT office, Tax office, or Revenue Service Centre. Fill it in manually and return it to any of these offices.
Please note that photocopied forms will not be accepted.
- Complete all sections of the form, paying special attention to the registered address of the business, the company’s reference number and the return year.
- Ensure that the NIS numbers and TRN for all employees are filled in.
The form will not be accepted if any of this information is missing.
- Write out employees’ names in full, for example: John M. Doe NOT J. Doe.