Employers are reminded that their Employer's Annual Returns for Income Tax and Education Tax, due under the Pay As You Earn (PAYE) system, are to be filed by January 14 at the Inland Revenue Department in accordance with the Income Tax and Education Tax Acts.
The Employer's PAYE (Income Tax) Return Form (IT06) should be filed along with an Employer's Annual Return of PAYE Tax Deduction Form Schedule 5, which details gross payments and deductions from employees, and, where applicable, a Form Schedule 6, which details any accommodation and/or benefits provided.
Alternative arrangements
In respect of Education Tax Returns,these should be filed using the relevant ET Returns. All forms are available online at www.jamaicatax.gov.jm or at any of the 28 Inland Revenue Department (IRD) offices located across the island.
Employers with a large staff complement, who find it difficult to list all the names of their employees on the prescribed schedules, may arrange with the Inland Revenue Department to supply a machine or computer-generated list of employees, payments and tax deductions.
For further information call1-888-Tax-Help (1-888-829-4357).