Payroll Tax Amendment Act 1996
The Laws of Bermuda
Annual Volume of Public Acts 1996 : 4

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BERMUDA
1996 : 4

PAYROLL TAX AMENDMENT ACT 1996

[Date of Assent 26 March 1996]

[Operative Date 1 April 1996]

WHEREAS it is expedient to amend the Payroll Tax Act 1995:

Be it enacted by The Queen's Most Excellent Majesty, by and
with the advice and consent of the Senate and the House of Assembly of
Bermuda, and by the authority of the same, as follows:

Amendment of s 5 of Act No 16 of 1995
1 Section 5 of the Payroll Tax Act 1995 ("the Act") is amended by
deleting subsection (2) and substituting the following subsection—

" (2) An individual who solicits orders for, or renders
other services to, another person as an insurance or other
salesman is an employee of that other person for the purposes of
this Act.".

Amendment of s 8 of Act
2 Section 8 of the Act is repealed and the following section is
substituted—

PAYROLL TAX AMENDMENT ACT 1996

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"Exemptions
8 Tax shall not be charged on—

(a) an employer who is a foreign or Commonwealth
government or an agency of such a government; or

(b) an employer in respect of remuneration which the
Minister is satisfied was paid to an employee for
caring for, or helping to care for, a person (whether or
not that person is the employer) at that person's
home in connection with a physical or mental illness
or incapacity of that person.".

Amendment of s 19 of Act
3 Section 19 of the Act is amended by inserting the following
subsections next after subsection (2)—

" (2A) If an employer—

(a) deducts an amount under this section in a tax
period; and

(b) does not within fifteen days beginning on the
last day of that tax period pay to the
Commissioner, in respect of the employer's tax
liability under this Act in respect of that tax
period, an amount equal to or exceeding that
amount,

he commits an offence.

(2B) A person who commits an offence under subsection
(2A) is liable—

(a) on summary conviction to imprisonment for a
term not exceeding 6 months or to a fine not
exceeding $2,500;

(b) on conviction on indictment to imprisonment for
a term not exceeding 5 years or to a fine not
exceeding $10,000.".

Commencement
4 This Act comes into operation on 1 April 1996.