Persons may enter into contracts of varying kinds in order to render services.
These include:
• Contract of Service
• Contract for Service
• Contract for Personal Service
1. CONTRACT OF SERVICE:
Once a Contract of Service is identified, then this means that the contract is one of
employment. The amounts paid under this contract are emoluments and therefore all
statutory deductions are to be made e.g. Income Tax ; Education Tax; and employees’
contributions, NHT, and NIS.
Employers must pay employers’ contributions for NHT and NIS and also Education Tax on
these emoluments.
Under this contract arrangement a person (employee) is under an obligation to
render personal services to another person (employer) and the: -
see:http://www.jrs.gov.jm/TaxAdministration.php?page_id=1&id=93
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