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NIS 27 Mar 2026
NIS Contribution Ceiling Rises to J$5M for 2026
By OurJa News Desk
Workers earning above J$5M gross per year will cap their NIS contribution at J$150,000 annually. The change takes effect January 2026.
The NIS contribution ceiling has been updated to J$5,000,000 gross income per year, effective January 2026. Workers earning above this amount will make a maximum contribution of J$150,000 annually (3% of J$5M).
The change affects higher-income earners who previously had no ceiling on their NIS contributions. Employers contribute a matching 3%, also capped at J$150,000 annually per employee.
The NIS ceiling adjustment is reviewed periodically by the Ministry of Labour and Social Security to align with wage growth and ensure the long-term sustainability of the National Insurance Fund.