Tax matters: Jamaica Employers Annual Returns

In keeping with a government initiative to simplify the filing of Annual Returns, as of January 9, 2012 all employers will be mandated to submit their returns for Tax Administration Jamaica (TAJ), the National Housing Trust (NHT) and the National Insurance Scheme (NIS) on a single Employer’s Annual Return (S02) Form. This new, consolidated form will replace the Employers Annual Return PAYE (Income Tax) – IT06, Employer’s Annual Return: Declaration and Certificate (NIS / NHT) – C4, Education Tax Self-Employed Annual Return – ET02 and Education Tax Organization Annual Return – ET03, as well as the relevant schedules and deduction cards.