JIS News

The Tax Administration is reminding Employers and self employed persons that Friday, January 14, 2011 is the due date to file Employer’s Annual Return PAYE (Income Tax) and Education Tax Annual Returns for the year of assessment 2010. Persons are being encouraged to use the Tax Administration’s convenient online option to file these returns and pay the relevant amounts.
To file tax returns online, persons must first register to use the Tax Administration’s e-service. Once registered, the filing of this and all other tax types, including GCT and Income Tax returns, may be done electronically. Registration details and assistance in using the e-service are available through the administration’s Customer Care Centre 1-888-TAX-HELP (829-4357) or online at www.jamaicatax.gov.jm.
Since November 2009, employers have been able to file their annual declarations for PAYE (Income Tax) and Education Tax electronically, therefore making it unnecessary to visit a tax office for this process.
Employers who opt to file their returns manually at a Tax Office, are reminded that the Form ITO6 -“The Employer’s Annual Return Pay As You Earn (Income Tax)” should be filed along with Schedule 5 -“Employer’s Annual Return of PAYE Deduction”, which shows details of gross payments and deductions from employees; and where applicable Schedule 6, which details any accommodation and/or benefits provided.
In the event that an employer finds it difficult to record all the names of their employees on the prescribed Schedules, then a computer generated print out may be submitted. It is important to note however that the computer printouts should record all the information which would have been listed on the prescribed schedule. These include:TRN and Name of EmployeeGross Pay including fees, bonuses, commission, overtimeSuperannuation (i.e. approved pension contribution)NISTax deductedTaxable allowances
Please be reminded that all print outs submitted must be accompanied by the signed Employer’s Annual Return PAYE (Income Tax) – Form IT06.
In respect of the filing of Education Tax Annual Returns, the appropriate form should be used based on the classification of the employer’s business, as follows:ETO1 Form is to be used by self-employed individuals, to reflect their personal gross earnings and education tax payable at the rate of 2% for the year. ETO2 Form is to be used by self-employed individuals, to show the gross pay received and education tax deductions for every eligible worker employed in the business. ETO3 Form is to be completed by Companies and other organizations with employees on their payroll.
Persons may either download the relevant forms and schedules at www.jamaicatax.gov.jm or visit any of the 29 Tax Offices Island wide to file their returns manually. For further information persons may contact our Customer Care Centre at 1-888-Tax-Help (1-888-829-4357).