What are payroll taxes in Jamaica?

Individuals are generally liable to income tax at the rate of 25% on their chargeable income (not exceeding 6 million Jamaican dollars [JMD] per annum) less an annual tax-free threshold (where applicable). Chargeable income derived in excess of JMD 6 million per annum is subject to income tax at a rate of 30%.
Pension – employer voluntary contribution up to 20% of salary. This is additional to 2.5% compulsory for NIS.