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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Jamaica /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.2 National Insurance Scheme (NIS)
Commentary

2.2.2 National Insurance Scheme (NIS)


Jamaica

The National Insurance Scheme (NIS) is a compulsory contributory funded social security scheme, offering financial protection to employees and their families in case of loss of earnings due to:

  1. Ìý

    •ÌýÌýÌýÌý injury at work

  2. Ìý

    •ÌýÌýÌýÌý incapacity

  3. Ìý

    •ÌýÌýÌýÌý retirement, or

  4. Ìý

    •ÌýÌýÌýÌý death of the insured

The primary legislation covering the scheme is the National Insurance Act, which can be accessed via the Ministry

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