*If tax has been overpaid *If the employee was off on scholarship and tax was deducted *if the person becomes unemployed and did not utilize the full tax free income for the year *If a person qualifies for exemptions and this was not applied in calculating the tax.
Effective August 1, 2009: Where cash payments are made by the employer, whether to Landlord or to the employee, the total amount paid for the allowance is subject to PAYE and all other statutory deductions.
N.B for further information please see Technical Bulletins: The Treatment of Certain Allowances effective August 1, 2009
Uniform $5,739, laundry $3,395 pa. In cases where the employer provides uniform for an employee in the exempt category, subtract the exempt amount from the cost of the uniforms/laundry and tax the difference which is subject to PAYE and all other statutory deductions.
No. If the persons are employees, i.e. they cannot decide when and where the work is performed, the hours during which the work is carried out, they do not provide their own tools, equipment and materials and they are subject to supervision and control then they should be added to the payroll and taxed accordingly.
He completes an application form in duplicate that he gets at a RADA parish office. The forms are sent to the Ministry of Agriculture, which recommends suitable applicants to the Minister of Finance, which the Ministry of Finance approves. The approved farm and farmer are gazetted in the Jamaica Gazette and approved for a 10-year period.
Yes. If the total income exceeds the tax free amount plus exemption(s), then tax will be payable on the excess. The threshold and exemption(s) are outlined as follows: Tax threshold $557,232 (as at January 1, 2015). Pension exemption $80,000 and Golden Age relief (65 yrs. & over) exemption - $80,000.
The person is exempted under Section12 (y) (i) of the Income Tax Act - -person suffering from a disabling permanent physical handicap resulting from illness, injury… however, the person must be certified by the Minister responsible for Social Security on the advice of Chief Medical Officer.