9.3 Termination

Jamaica | Commentary

9.3 Termination

Jamaica | Commentary

9.3     Termination


Upon the termination of the employment of a person from whom tax was deducted, the employer is required to prepare Form P45 in triplicate for that person. One copy is sent to Tax Administration Jamaica (TAJ) and the other two copies are given to the employee.

If the employee leaves employment within the year and secures no further employment in that year, then they may apply to the TAJ for a refund after the year end. This application must be done online via TAJ eServices.

If the employee finds other employment within the same year, then the employee should give two copies of the Form P45 to their new employer. The employer will then be able to continue cumulative tax deductions within the year (2.1).

Employees who do provide a Form P45 to

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