1. Payroll basics
1.1 Introduction: overview of the domestic payroll system
Jamaica is a parliamentary constitutional monarchy. The Jamaican government is modelled after the Parliament of the United Kingdom, of which it was formerly a colony, although it names its legislative chambers the House of Representatives and the Senate as in the United States.
The country is a member of Caribbean Community and Common Market (CARICOM) (see 6.1.2), the Commonwealth of Nations and maintains the British monarch as its official head of state.
Tax Administration Jamaica (TAJ)
The Revenue Administration (Amendment) Act (RAA) 2011 created the Tax Administration Jamaica (TAJ) and consolidated the operations of the former:
• Inland Revenue Department (IRD)
• Taxpayer Audit and Assessment (TAAD), and
• Tax Administration Services Departments (TASD)
Tax year and tax legislation
The tax year is the calendar year. The withholding system is called PAYE (pay as you earn).
Legislation can be accessed under the 'Publications' tab of the Houses of Parliament website or via the Ministry of Justice (MOJ).
The primary legislation is contained in the (unconsolidated) Income Tax Act, with the details of
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