What is NHT?

NHT is the National Housing Trust Act, in this Tax guide we look at the National Housing Trust Act (NHT) and how it affects your tax

NHT Overview

In 1979 the National Housing Trust Act was introduced and subsequently supported by Act 23 of 2005. Commonly referred to as NHT, the Act was developed to collect money from the workforce. The collections are known as NHT contributions and are payable by anyone working in Jamaica, whether a Jamaican citizen or simply living and working in Jamaica. Anyone earning the minimum wage or above, aged between 18 years old and the retirement age (65 for men and a rolling scale from 60-65 for women is liable for the payments. Pensioners can also contribute to the NHT by registering as a Voluntary Contributor.

Working Status


The NHT Act description of a Self-Employed person is; someone gainfully occupied in Jamaica who, in relation to that occupation, is not employed by someone (other than himself/herself) or some company (that he/she does not own).

Self-Employed persons fall in one of the following 7 categories:

  • Persons working for themselves, who may or may not have anyone else working for them, or who have employees who are not required by law to make NHT contributions.
  • Persons who are already earning and contributing under the regular payroll of a company or agency but who are also involved in additional income earning activities.
  • Persons employed to registered companies as private consultants/contractors (That is, persons employed under a CONTRACT FOR SERVICE who, for example, provide their own tools and other resources to do the job).
  • Directors of Companies who are paid Director's Fees.
  • Domestic Workers, gardeners and local care givers who work in the homes of their employers.
  • Jamaican citizens employed to Embassies, United Nations Agencies, High Commissions and Consulates situated in Jamaica.
  • Jamaican citizens employed to Jamaican Embassies, High Commissions, Consulates, or Jamaican companies located overseas.

Categories 1 - 4, contribute 3% of income. Categories 5 - 7 contribute 2% of income.


The NHT Act description of an Employer is; 'any person who has in his/her employment a person who is required to make contributions pursuant to the Act (other than as a Voluntary Contributor)'.

Employers contribute 5% of their total wage bill to the NHT. (total gross pay of all employees who are liable to contribute for that month. 2% of which is the employee contribution).