In light of recent discussions in the media, Tax Administration Jamaica wishes to advise the public that ALL entities, whether operating as a charity or otherwise, are required to deduct and pay over statutory amounts for income tax, education tax, NIS, NHT and HEART contributions for their employees monthly, under the PAYE system. All employers are also required to pay the employer’s contribution in relation to persons on their payroll. Employers are reminded that the monthly statutory payments are due by the fourteenth of each month. Late payments attract interest and penalties automatically.

It should also be noted that an entity’s charitable status does not absolve it of certain obligations, including that as an employer. The tax authority would therefore be obliged to take compliance action, if the entity is found to have outstanding payroll taxes.