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Obtain a Clearance Letter

A Clearance Letter is a document that is issued to a company/individual that verifies and declares the status of that contributor's contribution payments, annual returns submissions and arrears (if any). It is a pre-requisite for obtaining your Tax Compliance Certificate (TCC) from the Tax Administration Jamaica (TAJ). In order to get a TCC, you must obtain a clearance letter from the National Insurance Scheme (NIS) office, the National Housing Trust (NHT) office, and the HEART Trust/NTA.

See the business process guideline below for more information about obtaining your clearance letters.

How to obtain Clearance Letters

The Process
Process Quick Tips
  1. Prior to your request for a clearance letter, all payments should have been made at Tax Administration Jamaica (TAJ) offices or on the TAJ online portal.
  1. NIS Contributions: a compulsory requirement of all employed persons in Jamaica administered under the National Insurance Act. The rate is five percent (5%) of gross salary: 2-1⁄2% by the employee matched by 2-1⁄2% by the employer, on a maximum of their total gross monthly salary of JMD $125,000.
  1. NHT Contributions: a statutory contribution made in accordance with the National Housing Trust Act of 1979 (and Act 23 of 2005). The total contribution (employee/employer) is a total of five percent (5%) of the employee’s gross pay/salary. All employees at/over the age of 18 and under the age of retirement, gainfully employed and earning minimum wage or above are liable to contribute.
  1. HEART Contributions: a statutory requirement under the HEART Act of 1982. Eligible employers contribute a sum equivalent to three percent (3%) per cent of the total amount of the monthly emoluments paid to employees. Threshold: total gross monthly emoluments exceed JMD $14,444.
  1. All payments due for any given month are due by or before the 14th day of the following month.

If as an employer an over-payment is made to the account of a Contributor, the overpaid amount can be deducted from subsequent payments within the same contribution year.