In response to several queries to our offices, the Inland Revenue Department (IRD) wishes to advise employers that monthly remittance of NHT contributions are NOT being collected at Tax Offices at this time, but should be made using the normal channels now available.
The option of making payments for ALL monthly payroll contributions and deductions, including NHT payments, "inline" at tax offices, is scheduled to be introduced beginning with the period January 1 - 31, 2011 for which payment becomes due February 14, 2011. This will be accommodated using a single remittance form.
In the interim, employers are reminded that monthly payroll contributions and deductions for PAYE (Income Tax), Education Tax, NIS and HEART for the period November 1 - 30, 2010 and December 1 - 31, 2010 are due for payment by December 14, 2010 and January 14, 2011, respectively.
Employers are further reminded that one cheque can now be used to make these payments. Importantly, all cheques being paid at the Tax Office MUST be made payable to Collector of Taxes, regardless of the tax type being paid.
It should be noted however that employers making online payments using the tax portal www.jamaicatax.gov.jm are now able to pay ALL payroll contributions and deductions, including NHT.
For further information call the Tax Administration Customer Care Centre at 1-888-Tax-Help (1-888-829-4357) or visit the website b>www.jamaicatax.gov.jm