Who is a Contributor?
A “Contributor” is an employed person who makes contributions or for whom contributions are made to the NHT in accordance to the NHT Act. There are four (4) types of contributors. Contributors may be classified as an employee, self-employed, employer or voluntary.
A Voluntary Contributor refers to someone who is not liable to pay contributions under the Act but has applied for and has been granted the authorization to make voluntary contributions.




What are the requirements for contributing?
To become a contributor you must be:
- Any person at/over the age of 18 and under the age of retirement
- Gainfully occupied in employment or self-employed
- Earning at least the minimum wage
Our Contributors
Employee
Any person gainfully occupied in employment and not earning less than the minimum wage.

Self-Employed
A person gainfully occupied in Jamaica who, in relation to that occupation, is not employed by someone.

Voluntary
Any person who resides outside of Jamaica, who is not required by law to contribute to the NHT or any pensioner who desires to.

Employer
Any person who has in his/her employment a person who is required to make contributions pursuant to the NHT Act.
How are payments made?
Depending on the type of contributor you are, how you make your NHT contribution payments might differ. Self-employed contribution payments are paid over either quarterly or monthly at the Tax Administration Jamaica (TAJ) or made online using the TAJ Online Portal. Voluntary contribution payments are made monthly at any NHT office or online using the NHT portal, Employee and employer payments are made monthly at the Tax Administration Jamaica (TAJ) or made online using the TAJ Online Portal.
If your total earning in any week is less than the minimum wage, then you are not required by law to contribute.


What are the benefits of contributing?
There are several benefits for contributors who are compliant with the NHT.
- Low interest rate loans to build, buy or improve a house or land.
- A refund in the 8th year after each contribution was made.
- A clearance letter or tax compliance certificate.
- An employment tax credit for employers.
What are the penalties for not contributing?
Failure to make contribution payments will make persons
- Ineligible to apply for an housing benefits such as loans and grants
- Ineligible to apply for contribution refunds.
- Eligible for a penalty charge for late submissions
- Eligible for a penalty charge for withholding information


Clearance Letter/ Tax Compliance Certificate (TCC)
A Clearance Letter is a document that we issue 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 a Tax Compliance Certificate (TCC) from the Tax Administration Jamaica (TAJ).
A TCC is a document that is issued as proof that payments of tax liabilities and wage-related statutory deductions are up-to-date.
As a voluntary contributor you should contribute 3% of your gross earnings if you are employed by someone else, or 3% of your income, net business related expenses if you are self-employed.
Yes. Pensioners who desire to contribute to the NHT are allowed to register as Voluntary Contributors.
No. You cannot be assessed as a self-employed contributor based on monies received from your husband/spouse.