Every employer contribution benefits a trainee. Employer contributions are critical to ensuring that Jamaica’s labour force is vibrant, dynamic, and equipped with the technical competence and skill necessary to drive business productivity and competitiveness.

HEART contributions are a statutory requirement under the 1982 HEART Act (amended in 2003). Employers become eligible to pay HEART contributions when their total gross emoluments (wage bill) exceed $14, 444.

Each month, eligible employers contribute to the Heart Trust Fund 3% of the total amount of monthly emoluments paid to employees.

Continued compliance is not only an investment in your future business success, but helps to provide training and job opportunities for thousands of Jamaicans.

Frequently Asked Questions (F.A.Qs)

Contributions are used to fund training and certification programmes for all working-age Jamaicans.

Any employer with gross monthly emoluments exceeding $14,444.

Emoluments are monies or other forms of payment which a person receives for doing work. Emoluments include salaries, wages, overtime payments, fees, bonuses, perquisites, accommodation, and other benefits of employment, whether in cash or kind.

Any emolument subject to income tax is assessable for HEART contribution.

Contribution is calculated at the rate of 3% of the total monthly emoluments. For example, if the total emoluments paid for the month is $100,000,then the contribution is $100,000 x 3%, which is $3000.

No. The 3% is on total gross emoluments.

No. 3% contributions are employer contributions only.

Each trainee entitles the contributor to a credit of $150 per week. For example, if the 3% amounts to $3000, and the employer has one trainee, then in a four-week month, $600 would be deducted from the $3000. The difference of $2400 would be paid over to HEART.

Monthly contributions can be made at any of the 30 Tax Administration of Jamaica (TAJ) Collectorates island-wide. Payments can be made by cheque, cash, credit and/or debit cards as well as electronically at Please note that payments are not collected at HEART offices.

Yes. You need an SO1 Form. These are available at the Tax Administration of Jamaica (TAJ) offices, and online at

Contributions are due by the 14th of each month for the preceding month. For example, the contribution for the month of the June is due by July 14th.

Yes. Interest is charged at the rate of 16.33% per annum. The court charges a penalty for failure to make a return.

Six years, plus the current year.

Yes. HEART is included on the SO2 form. The information on the SO2 form is used in the audit process.

Yes. Contributors are encouraged to communicate with the Revenue Services Department in these instances.

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