JIS News

Employers and self-employed persons are reminded that Thursday, January 14, 2010 is the deadline to file their Employers Annual Returns for PAYE (Income Tax) and Education Tax.
Persons are encouraged to use the Tax Administration’s new and easy online option to file and pay statutory deductions.
As the Government moves to make it easier for persons to pay taxes, the Tax Administration expanded its online services on November 1, 2009. Employers are now able to pay and file declarations for payroll deductions electronically, therefore making it unnecessary to visit a tax office for this process.
To file online, persons must register to use the service. Registration details are available through the administration’s Customer Care Centre 1-888-TAX-HELP (829-4357) or online at www.jamaicatax.gov.jm.
However, it should be noted that employers, who opt to file their returns manually, are reminded that Form ITO6 -‘The Employers Annual Return PAYE (Income Tax)’ should be filed along with Schedule 5 -‘Employers 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 there is the option to submit computer printouts. 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:
Tax Registration Number (TRN) and Name of EmployeeGross Pay including fees, bonuses, commission, and overtimeSuperannuation (i.e. approved pension contribution) National Insurance Scheme (NIS) Tax deductedTaxable allowances
Please be reminded that all printouts submitted must be accompanied by the signed Employer’s Annual Return PAYE (Income Tax) – Form IT06.
It should also be highlighted that forms used for Education Tax should be based on the classification of the employer’s business. An 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 per cent for the year.
An 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. Companies and other organizations with employees on their payroll are to complete an ETO3 form.
Persons may either apply online or download forms and schedules at www.jamaicatax.gov.jm or visit any of the 29 Collectorates 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).

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