Commentary

5.3 Foreign employers

Jamaica
Jamaica | Commentary

5.3 Foreign employers

Jamaica | Commentary

5.3     Foreign employers

Non-resident employees are subject to tax on their Jamaican source income. For a limited full exemption, see 6.5.

Resident but not ordinary resident employees must pay tax on their Jamaican sourced income and foreign income remitted to Jamaica.

Where the employee is subject to income tax in Jamaica, payroll reporting is required. The foreign employer with employees in Jamaica must register an entity in Jamaica (5.1).

If a foreign company wishes to apply for a work permit for an employee being sent to work in Jamaica, the foreign employer must register in Jamaica

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