Human Employment and Resource Training Act

Link to law: http://www.moj.gov.jm/laws/human-employment-and-resource-training-act
Published: 1982-09-01

H W EMPLOYMENT AND RESOURCE TRAINING

THE HUMAN EMPLOYMENT AND RESOURCE
TRAINING ACT

ARRANGEMENT OF SECTIONS

Short title.

Preliminary

Interpretation.

The H.E.A.R. T. Trust

Establishment of H.E. A.R.T. Trust.

Functions of the Trust.

Establishment of Board of Directors.

Power of Minister to issue general directions on matters of
policy.

Resources of the Trust.

[Deleted by Act 28 of 2003, S. 2.1

Recovery of debts.

Borrowing powers.

Power of Minister to guarantee loans to Trust.

Contributions

Source of funds.

Relief for emoluments paid to trainees.

Treatment of employer's contributions for purposes of income tax.

General regulations as to payment and collection of contributions
etc.

Power of Minister to remit contributions.

General

Register of trainees.

Eligibility for selection as a trainee.

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HUMAN EMPLOYMENT AND RESOURCE TRAINING

19. Designation of inspectors.

20. Power of inspectors.

21. Interest payable on overdue contributions.

22. Proceedings against inspectors under this Act.

23. Power to conduct proceedings.

24. Offences and penalties.

24A. Designation of responsible officer by companies.

25. Regulations.

SCHEDULES

-.-.., .
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HUMAN W P L OYMENI' AND RESOURCE TRAINING

THE HUMAN EMPLOYMENT AND RESOURCE
TRAINING ACT

[ ls t September, 1982.1

1. This Act may be cited as the Human Employment and
Resource Training Act.

Preliminary

2. In this Act-

"appointed day" means, subject to the provisions of any
regulations, the 1 st day of September, 1982;

"approved employment" means employment approved by
the Minister in respect of a trainee;

"the Board" means the Board of Directors of the Trust;
"Chairman" means the Chairman of the Board or any

person for the time being performing the functions of
the Chairman;

"Commissioner" means the Commissioner of Inland
Revenue;

"contribution" means a contribution payable pursuant to
this Act;

"contribution year" means-

(a) the period of 52 weeks beginning with the
appointed day;

(b) any subsequent period of 52 or 53 weeks, as
the case may be, commencing on the Mon-
day of the week in which the anniversary
of the appointed day occurs and ending
with the Sunday immediately before the
Monday of the week in which the next
anniversary of the appointed day occurs;

-#

Acts
13 of lWZ,
8 of 19 86,
3 of 1989,
26 of 1994,
12 of 1998,
28 of 2003

S. 2.

Short title.

Interpreta-
tion.

L.N.
16511999.

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H W N EMPLOYMENT AND RESOURCE TRAINING

"emoluments" means any emoluments assessable to
income tax pursuant to paragraph (c) of section
5 of the Income Tax Act (other than allowances
payable in respect of past services in any ofice or
employment of profit and such other categories of
emoluments as may be prescribed) being emolu-
ments from which income tax is deductible pursu-
ant to the Income Tax (Employments) Regulations,
whether or not tax in fact falls to be deducted
therefrom;

"employer" means any person paying emoluments,
whether on his own account or on behalf of
another person;

"employee" means any person in receipt of emolu-
ments;

"fimctions" includes powers and duties;
"income tax" means income tax payable pursuant to

the Income Tax Act;
"inspector7' means an officer designated as such pursu-

ant to section 19;
"trainee7' means any person who is selected for training

pursuant to section 18;
"wages" includes salary or any other remuneration.

The H. E. A. R I: Trust

-Iihd 3.-(1) For the purposes of this Act there shall be estab-
of H.E.A.RT.
rust. lished a body to be known as the Human Employment and

Resource Training Trust (hereinafter referred to as "the
Trust7' or "the H.E.A.R.T. Trust") which shall be a body
corporate to which section 28 of the Interpretation Act shall
apply.

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HUMAN EMPLOYMENT A N D RESOURCE TRAINING

(2) The Trust shall establish a Fund (hereinafter
referred to as “the 1-I.E.A.R.T. Fund”) for the purposes of
this Act.

effect as to the constitution of the Trust and otherwise in
relation thereto.

(3) The provisions of the First Schedule shall have pint
Schedule

5

Functions
of ihc
Trust.

4 . 4 1 ) The functions of the Trust shall be-
(a) to develop, encourage, monitor and provide finance

for, training schemes for employment of trainees;
(6) to provide employment opportunities for trainees;
(c) to direct or assist in the placement of persons seek-

ing employment in Jamaica;
(d to promote employment projects;
(e) to ensure that there is in the Island an adequate i6\!w

number of persons trained for employment in the
technical and vocational fields;
to take such steps as it considers necessary to estab- k6i.I*
lish and maintain high standards in technical and
vocational education and training;

in matters relating to technical and vocational edu-
cation and training;

sons desirous of obtaining technical and vocational
education and training;

(21 to certify persons as instructors in the field of k6$.l*
technical and vocational education and training;

( ~ 7 to approve and accredit institutions offering tech- ;6!,1%
nical and vocational education and training and to
keep a register of all such institutions:

V,

( g ) to co-operate with other organizations and bodies i6i.1w

(h) to approve and certify courses to be pursued by per- i6J!w

(k) to institute, review and maintain a system of gi!m
rphe inclusion of Ibis p a ~ c is awthorizd by LN. 7 9 / 1 m

6

%/I994 s 3.

HUMAN EMPLOYMENT A N D RESOURCE TRAINING

assessments in relation to persons trained in the
technical and vocationzl fields;
to grant certificates and other awards or distinctions
and to make reports on persons who are assessed
pursuant to paragraph (k);

(m) to deprive persons for cause of any certificates,
awards or other distinctions granted by the Trust;

(n) to appoint such committees as the Trust thinks fit,
consisting wholly or partly of members of the Trust
to-

(i) undertake research or assist persons in
undertaking research into matters relating
to technical and vocational education and
training;

(ii) advise the Trust on all aspects of technical
and vocational education and training;

(iii) apply or make arrangements for tests and
other methods of ascertaining standards of
efficiency to be achieved by trainees.

(2) In the exercise of its functions the Trust shall have

(a) to provide finance for employment projects pro-
moted or sponsored by the Trust;

(b) to administer and invest the moneys of the Trust;
(c) to enter into arrangements with such bodies as it

thinks suitable with regard to the establishment,
implementation, monitoring and financing of train-
ing or employment programmes;

(0

power-

(d) to furnish, on such terms as may be agreed, equip-
ment and finance to persons who, after training
pursuant to this Act, require assistance in establish-
ing a trade or business on their own account;

(e) to receive and administer funds donated or en-
trusted to the Trust by any agency or organization

IThc inclusion of this p2.m is auhrized by L.N. 791 IS%]

HUUAN EMPLOYMENT AND RESOURCE TRAINING

for any purpose relating to the training or employment
of persons;

V) to make rehnds of contributions on such terms and
conditions as may be prescribed; and

(g) to do such other things as may be necessary or
expedient for or in connection with the proper per-
formance of its hnctions under this Act.

1
5 . - (1 ) For the purposes of this Act there shall be estab-

ment of
lished a Board of Directors which shall be responsible for wof
the policy and general administration of the affairs of the Breams.
Trust.

(2) The provisions of the Second Schedule shall have :f;'-'&
effect as to the constitution of the Board and otherwise in
relation thereto.

6. The Minister may, after consultation with the Chairman, F.Y2::o
give to the Board such directions of a general character as to the issue
policy to be followed by the Board in the performance of its
hnctions as appear to the Minister to be necessary, and the
Board shall give effect thereto. of policy.

7 . - ( 1 ) The resources of the Trust shall comprise- Resources
of the Tmt.

(a) all contributions and any interest thereon payable
by virtue of the provisions of this Act by em-
ployers;

(b) all other moneys and other property which may
in any manner become payable to or vested in the
Trust;

(c) all investment or other income derived fiom the
assets of the Trust;

(6) such sums as may from time to time be appro-
priated by Parliament for the purposes of the
Trust.

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Recovery of
dehts.

l3orrorving
powzrs.

26'1994
S. 5.

Ponsr of'
Minislzr to
guarantsz
loans to Trust
261 1994
S. 6.

(2) The funds of the Trust, save in so far as they may
be invested or utilized pursuant to this Act, shall be held by
the Bank of Jamaica or any bank approved by the Board
in which public funds may lawfully be deposited.

8. [IMeted by Act 28 of 2003, S. 2.1

9. Without prejudice to any other method of recovery, all
debts due to the Trust may be recovered without limit of
amount, in a Resident Magistrate's Court as a civil debt.

lo.-(]) Subject to the provisions of subsection (2), the Trust
may borrow such sums as may be required by it for discharging
any of its functions.

(2) The power of the Trust to borrow shall, as to
amount, as to the source of borrowing, and as to the terms
on which the borrowing may be effected, be exercisable
only with the approval of the Minister responsible for
finance, and any such approval may be either general or
limited to a particular borrowing or otherwise, and may be
either conditional or subject to conditions.

(3) In this section "borrow" includes obtaining
advances.

11.--(I) With the approval of the House of Representa-
tives signified by resolution, the Minister responsible for

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HUMAN EMPLOYhfENT AND RESOURCE TRAINlNG 7

finance may guarantec, in such nnnner and on such con-
ditions as he riay think fit, the repayment of the principal
and the pegment of interest and charges on any authorized
borrowings of the Trust.

(2) Where the Minister responsible for finance is 2611994
satisfied that there has been default in the repayment of any
principal moneys guaranteed under the provisions of this
section or in the payment of interest or charges so guaranteed
he shall direct the repayxent. orl as the case may be, the pay-
ment: out of the Consolidated Fund of the amount in respect
of which there has been such default and any such repay-
ment or payment shall be a charge on the Consolidated
Fund.

(3) The Trust shall make to the Accountant-General,
at such times and in such manner as the Minister responsible 2 6 / 1 ~ 4
for finance may direct, payments of such amounts as may be
so directed in or towards repayment of any sums issued in
fulfilment of any guarantee under this section, and payments
of interest on what is outstanding for the time being in
respect of any sums so issued at such rate as the Minister 26,,994
responsible for finance may direct, and different rates of s. 6.
interest may be directed as respects different sums and as
respects interest for diigerent periods.

Contributions

tions to the Trust shall be payable by employers in respect
of emoluments paid to their employees and shall be collected
by the Commissioner of Inland Revenue and paid into the 8/[986
H.E.A.R.?. Fund. s 3.

(2) The rates, terms and conditions applicable to the
payment of contributions shall be prescribed by the Minister

(3) Any regulations made pursuant to subsection
(2) shall be subject to affirmative resolution of the House
of Representatives.

S. 6.

S. 6.

12.-(1) Subject to the provisions of this Act, contribu- Soumeor
funds.

responsible for finance by regulations. 12/1938
S. ZCa).

.
[The inclusion of this w e is authorized by L.N. 1461 19991

8 HUMAN EMPLOYMENT A N D RESOURCE TRAINlNG

311989
S. 2b).

(4) An employer shall not be entitled to deduct from
the emoluments of any person employed by him, or other-
wise to recover from such person, the contributions payable
by the employer; and any employer who deducts or recovers
or attempts to deduct or recover the whole or any part of
such contributions in contravention of this subsection shall
be guilty of an offence against this Act.

(5) The following shall not be liable to pay contribu-
tions under this Act-

( U ) a Ministry or department of Government;

(b) subject to subsection ( 5 A t
(i) a statutory body or authority;

(ii) a company registered under the Companies
Act, being a company in which the Govem-
ment or an agency of Government holds
not less than fifty-one per cenfzrm of the
ordinary shares;

(c) any Parish Council;

(d) the Kingston and St. Andrew Corporation;

(e) any employer whose average monthly payments of
emoluments to employees during the period of
twelve months immediately preceding the appoint-
ed day and during any subsequent contribution
year, does not exceed the prescribed amounc

(fl any independent school as defined in the Educa-
tion Act which is registered finally in the Register
of Independent Schools in accordance with section
25 (7) of that Act.

12/1998
S. 2 (bl(iii.

I

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HUMAN EMPLOYMENT A N D RESOURCE TRAINING 9

(SA) Every statutory body or authority and every
company in which the Government or any agency thereof
holds not less than filty-one per crrifurn of the ordinary
shares, being a bady, authority or company for the time
being specified in the Fourth Schedule, shall be liable for the F O W ~
payment of contributions under this Act.

~ ( ' ? ' , ~ ~ ,

Schedule.

(SB) The Minister responsible for finance map, from 311989
time to time by order publislied in the Guzerte, amend the Iz119y8
Fourth Schedule. s. 2 ( E ) .

S Ztb).

(5C) An order under subsection (5B) shall be subject 311989
to affirmative resolution.

(6) Subject to the provisions of this Act and except
in so far as regulations otherwise provide, the provisions
of the Income Tax Act or a n y regulations thereunder con-
cerning payment, collection and recovery of income tax and
the enforcing of payment shall apply to contributions in
the same way as they apply to income tax; and no obliga-
tion as to secrecy imposed by statute or otherwise on persons
employed in relation to income tax shall prevent informa-
tion obtained in connection with the assessment or collec-
tion of income tax from being disclosed by or under the
authority of the Commissioner in connection with the
operation of this Act or regulations made thereunder re-
lating to the calculation or collection of contributions under
this Act.

employer") who pays emoluments to a trainee for any month paid
shall be entitled to relief from contributions for that month trdne.b,
equivalent to the amount of the emoluments so paid up to
such limit as may be prescribed.

14. For the purposes of section 13 of the Income Tax Treatment
of employ- Act, contributions made under Lhis Act shall be treated er'acontri-
butions tor as expenses wholly or exclusively incurred in acquiring in- purpel

come and, in relation to a specified employer, the aggregate ~ ~ " c O m s

S . Z ( b )

13. An employer (hereinafter referred to as a "specified Relietfor
emolurnrnu

[The in~lvsion of this p g e is ;,uthorized by LLN. 14G; 19991

10 H U M A N E&fPLOYMENT A N D RESOURCL; TRAINING

of contributions paid by him and the amount of emolu-
ments paid by him to trainees, subject to such limit as
may be prescribed: shall be so treated.

General
regulations
&to pay-
ment and
collection
of contribu-
tions. etc.

Power of
Minister to
remit con-
tributions.

Register
of vainces.

Eligibilily
for releciion
as a trainee.

15. Regulations may provide-
( ( 1 1 for the payment and collection of contributions

under this Act;

(b) for the return of contributions paid in error;
(c) (without prejudice to any other remedy) far the

recovery, on prosecutions brought under or by vir-
tue of this Act, of contributions;

(d ) for calculating or estimating, in such manner and
on such basis as may be prescribed, the amount
of a person’s emoluments for any period and the
rate of a person’s emoluments;

(e) for such ancillary matters as the Minister thinks
necessary or desirable.

16. The Minister may remit the whole or any part of the
contributions payable by any employer if he is satisfied that
it would be just and equitable to do so; and notice of such
remission shall be published in the Gazerre.

General
17.-(1) The Board shall cause to be kept a register of the

names, addresses, qualifications and such other particulars
as may be prescribed, of all persons who are selected as
trainees.

(2) The Board shall cause to be issued to every
person selected as a trainee under this Gct a certificate in the
prescribed form.

18. Any person who-

(a) applies to the Board in the prescribed form; and
-

[The iiiclusion o t this page is authorized by L.N. 146/1999]

HUMAN EMPLOYMENT AND RESOURCE TRAINING

(b) satisfies the Board that he possesses the prescribed
qualifications,

ll

shall be eligible for selection as a trainee under this Act.

19. The Board may designate such persons as it thinks mienation
fit to be inspectors for the purpose of giving effect to the gseDn
provisions of this Act.

20.41) An inspector shall, for the purposes of this Act power . or
lDapPCCtOR

or the regulations, have power to do all or any of the
following-

(a) enter at all reasonable times any premises or place
(other than a private dwelling-house, not used by,
or by permission of, the occupier for the purpose
of a trade or business) where he has reasonable
grounds for supposing that any trainees are em-
ployed or are undergoing training;

(b) to make such examination and inquiry as may be
necessary for ascertaining whether the provisions
of this Act or the regulations are being or have
been complied with in such premises or plaoe;

(c) to exercise such other powers as may be necessary
for carrying this Act or the regulations into effect.

(2) The occupier of any such premises or place and
any other person who is or has been providing training for
or employing any trainee, the servants and agents of any
such occupier or other person, and any trainee shall furnish
to an inspector all such information and shall produce for
inspection all such documents as the inspector may reason-
ably require.

me inchaim of this page ia auaharirsd by L.N. 791 19961

12 HUMAN EMPLOYMENT A N D RESOURCE TRAINING

(3) Any person who-

(a) wilfully delays or obstructs an inspector in the
exercise of any power under this section; or

(b) without lawful excuse, refuses or neglects to answer
aEy question or to furnish any information or to
produce any document when required to do so
under this section; or

(c) conceals or attempts to conceal any person or
attempts to prevent any person from appearing
before or being questioned by an inspector,

shall be guilty of an offence against this Act.

(4) Every inspector shall be furnished with a form
of identification, and on applying for admission to any pre-
mises or place for the purposes of this Act or the regulations
shall produce such identification.

I a t e r t

avsrduc
21.41) All sums due to the Trust by way of contribu-

tions unless regulations otherwise provide, shall bear interest
at the rate of twenty per cent per amum (or such other
rate and from such date as may be prescribed) and shall
be recoverable as debts due to the Trust.

payable on

mntribn-
tlonr

(2) A certificate of a Collector of Taxes that any
sum due to the Trust or interest thereon is payable under
this Act and that payment has not been made to the Trust,
or, to the best of his knowledge and belief, to any person
acting on behalf of the Trust, shall be sufficient evidence
that the sum mentioned in the certificate is unpaid and is

ioclusion of &is pnge is adorized by L.N. 791199bl

HUMAN EMPLOYMENT A N D RESOURCE TRAlNlNG

due to the Trust, and any document purporting to be such
a certificate as is mentioned in this subsection shall be
deemed to be such a certificate unless the contrary is proved.

13

22. In any action or other legaI proceedings brought ~ m ~ c d i n g s
againsi against any inspector in respect of any act done in pursu- ins

regulations, the plaintiff shall not recover unless he alleges
in his pleading and proves at the trial that such act was
done either maliciously or without reasonable and probable
cause.

ance or execution or intended execution of this Act or the 'g, P"

23. An inspector or other person may be authorized by Pwcrto
mndnq the Board to institute or conduct proceedings for an offenoe wga.

against this Act or the regulations, which is tn'able sum-
marily.

24.-(1) 11 any employer has failed or negkctd- offcncw
(a) to pay any contributions which under this Act or "&k

the regulations he is liable to pay; or
(b) to comuly with the requirements either of this Act

or the regulations rel;?ting to the payment and
collection of such contributions and the furnishinp
of information relating thereto,

such employer shall be liable on summary conviction in a
Resident Magistrate's Court to pay any amount of contri-
butions outstanding at the date of conviction and in addition
a fine not exceeding five thousand dollars or treble the 811986

s. *a) amount of contribution which is unpaid. whichever is the
greater, and in default of such payment to imprisonment
with or without hard labour for a period not exceeding
twelve months.

~B (2) If any person-
(0) practises or is concerned in any friludulent act. con-

trivance or device with intent to defraud the Trust
of contributions: or

(b) for the numore of obtaining any zllowance. relief.
benefit or payment under this Act or the regula-
me indusion of thia pgs Is aht izcd by LN. 4111987l

14 HUMAN EMPLOYMEN1 A N D RESOURCE TRAlNiNG

tions, whether for himself or some other person,
or for any other purpose connected with this Act-

(i) knowingly or recklessly makes any false
statement or false representations;

(ii) produces or furnishes or causes or kuow-
ingly allows to be produced or furnished,
any document or information which he
knows to be false in a material particular,

he shall be liable on summary conviction in a Resident
Magistrate’s Court to a fine not exceeding five thousand
dollars or treble the amount of the contribution in respect of
which payment is sought to be evaded. and in default of
payment to imprisonment with or without hard labour for a
term not exceeding twelve months.

(3) Where B person convicted of an offence under
subsection (1) is a body corporate every person who at the
time of the commission of the offence was a director or
officer of the body corporate shall, unless he proves that it
was committed without his knowledge or that he exercised
all due diligence to prevent the commission thereof, be guilty
of the offence.

(4) Any sum, other than a fine, payable under the
foregoing provisions of this section shall be paid into the
H.E.A.R.T. Fund.

(5) Nothing in this section shall be construed as pre-
venting the Trust from recovering by means of civil pro-
ceedings any sum due to the Trust.

(6) Every person having any official duty in relation
to, or is empIoyed in, the administration of this Act shall
regard and deal with as secret and confidential all docu-
ments, information. returns. assessment lists or copies of
such lists obtained from thc Commissioner and relating to
the income or items of inceme of any person and shall make
and subscribe a declaration to that effect before a Justice
of the Peace.

me inclusion of tbt p g e is authorid by L.N. 41/1987l

HUMAN EMPLOYMENT AND RESOURCE TRAlNlNG 15

(7) Every such person as is referred to in subsection
(6) having possession of or control over any such documents,
information, returns or assessment lists or copies of such
lists relating to the income or items of income of any person,
who at any time communicates or attempts to communicate
such information or anything contained in such documents,
returns, lists or copies of such lists to any pemon-

(U) other than a person to whom he is authorized by
the Minister to communicate it; or

(b) otherwise than for the purpose of this Act,
shall be guilty of an offence against this Act and shall be
liable on summary conviction in a Resident Magistrate’s
Court to a fine not exceeding five thousand dollars and in 8/1986

s. 4 (d. default of payment to imprisonment with or without hard
labour for a term not exceeding twelve months.

(8) If any person is guilty of any contravention of
any of the requirements of this Act or the regulations in
respect of which no special penalty is provided, he shall for
each offence be liable on summary conviction before a
Resident Magistrate to a fine not exceeding one thousand
dollars or to imprisonment with or without hard labour for
a period not exceeding six months and where such offence 8/1986
is continued after conviction such person shall be guilty of a S. qd).
continuing offence and in respect of each day during which
such offence continues shall be liable to a fine not exceeding
five hundred dollars.

24A.-(1) Where an employer liable to pay contributions is DLp’sna-
a company incorporated or registered under the Companies m n o f
Act and is liable to make contributions under this Act. such igf?
employer shall designate an officer of that company (here- by
after in this section referred to a y the “responsible officer”) E;k

311989
who shall be-

(a) answerable for doins all such acts, matters and s.ua),

tions. required to be done by the company in rela-
tion to the payment of rontrihutions; and

c5cer

s. 5.

things as are. by virtue of this Act or the regula- W.

me inclusion of this page is autharizcd by LN 50/1994

M HUMAN EMPLDYMENT A N D RESOURCE T R A l N l N G

(b) responsible for making payment to the Trust of all
contributions due to the Trust by the company in
accordance with the provisions of this Act or the
regulations relating to the payment of such contri-
butions.

(2) The company shall give written notice to the
Collector of Taxes of any designation made pursuant to
subsection (1) and shall also notify the Collector of any
change in that designation.

(3) In the absence of any designation pursuant
to subsection (l) , the person who is the managing director of
the company or, as the case may be, the person who (by
whatever name called) performs in Jamaica the duties norm-
ally carried out by a managing director or, if there is no
such person. the person in Jamaica appearing to the Collect-
or of Taxes to be primarily in charge of the company’s affairs
shall for the purposes of this section be deemed to be the
responsible officer.

(4) A responsible officer shall, within fifteen days
after the end of each month, notify the Collector of Taxes of
any outstanding balances of contributions payable to the
Trust by the company a s at the end of that month and any
responsible officer who fails to do so shall be guilty of an
offence under this Act.

(5) A responsible officer who fails or neglects to
carry out his duties in accordance with this section shall-

(0) in the event of a failure or neglect to make pay-
ment of contributions as required by thii section,
be jointly and severally liable together with the
company for all contributions an6 any penalty in
relation thereto;

(6) in any other case, be liable for any penalties under
this Act,

(i) there were born fide reasons for the failure or
unless he satisfies the Collector that-

me inclusion of this page is authorized by L.N. SO/l9!9q

H U M A N EMPLOYMENT A N D RESOURCE TRAlNlNG 16.01

neglect and that payment could not have been
made in the circumstances; or

(ii) he was overruled by the board of directors of the
company (hereinafter referred to as the board) or
was otherwise prevented by the board or by any
director thereof from carrying out his duties under
this section.

(6) If the Collector is not satisfied as to the matters
referred to in subsection (3, he shall advise the responsible
officeT in writing of his decision.

(7) Where the responsible officer satisfies the
Collector pursuant to subsection (5 ) that he was overruled
or prevented as mentioned in that subsection, each director
of the company shall be jointly and severally liable (together
with the company) for all contributions and any penalty
in relation thereto unless he proves that-

(a) there were born fide reasons for overruling the
responsible oifcer or preventing payment and that
payment of contributions could not have been
made in the circumstances; or

(b) he was neither a party to the decision of the board
to overrule the responsible officer nor a party to
any action by the board or any other director to
prevent payment.
(8) A person who is designated a responsible

officer shall not be liable in respect of contributions which
became payable-

(a) prior to the date of his designation; or
(b) during any period when, consequent on notification

to the Collector, he is not the responsible officer.

25 .41 ) The Minister may make regulations- Repulationi.
(U) required by this Act to be made; or
(b) for the purpose of modifying or affecting the opera-

tion of any provision of this Act expressed (in
me iadusion of this page is aulhorized by L.N. 41/198n

16.02 H U M A N EMPLOYMENT A N D RESOURCE TRAINING

whatever terms) to be subject to the provisions of
any regulations; or
as the Minister may consider necessary or desirable
generally for the better carrying into effect of the
provisions of this Act.

(2) Without prejudice to the generality of subsec-

(a) the submission of annual reports or returns by
employers containing such information as the
Minister may require;

(6) the keeping of such records by employers as the
Minister may require for any purpose connected
with the provisions of this Act;

(c) the submission by employers at such intervals and
in such manner as may be prescribed, of returns
of persons employed or provided with training by
them;

(d, the qualifications required for persons to be select-
ed as trainees;

(e) the levels of remuneration to be paid to trainees;
( f ) the procedures for the selection of trainees;
(g) the terms and conditions of training, and the em-

ployment of trainees by employers.

( 3 ) If any person fails to comply with any provision
of the said regulations requiring him to furnish a return or
other information or to give any certificate or to produce
wages sheets or other documents or records, he shall be
guilty of an offence and liable on summary conviction in a
Resident Magistrate’s Court to a penalty not exceeding one
thousand dollars and in the case of a continuing offence to
a further penalty of the like amount for every day during
which the failure continues after conviction.

(4) Notwithstanding the provisions of section 29 of
the Interpretation Act, regulations under this Act may pro-
vide in respect of a breach of any of the provisions thereof

(c)

tion (1) the Minister may by such regulations provide for-

[The inclusion of thiE pge is avthorized by L,N. 41119871

HUMAN EMPLOYMENT AND RESOURCE TRAINING

that the offender shall be liable to such fine not exceeding
one thousand dollars or to such term of imprisonment with
or without hard labour not exceeding six months or to both
such fine and imprisonment as may be therein prescribed.

(5) Any power conferred thereby to make regula-
tions may be exercised-

either in relation to all cases to which the power
extends or in relation to a11 those cases subject to
specified exceptions or in relation to any specified
cases or classes of case; and
so as to make, as respects the cases in relation to
which it is exercised-

(i) the full provision to which the power ex-
tends or any less provision (whether by way
of exception or otherwise);

(ii) the same provision for all cases in relation
to which the power is exercised or different
provision for different cases or classes of
case or different provision as respects the
same case or class of case for different pur-
poses of this Ace

(iii) any such provision either unconditionally
or subject to any specified condition.

(6) Any regulations under this Act may contain such
incidental or supplementary provisions as appear to the
Minister to be expedient for the purposes of the regulations.

(7) Until other provision is made pursuant to this
Act the Regulations set out in the Third Schedule shall have
effect.

17

Third
Schedule.

vhc inclwiiun of this pace i s authorized by 1LN. 55 /1983]

18 HUMAN EMPLOYMENT A N D RESOURCE TRAINING

FIRST S~~EDIJLH (Section 3)

The H.E.A.R.T Trust
1 . 4 1 ) The seal of the Trust shall be authenticated by the signatures

of the Chairman or a member of the Board authorized to act in that
behalf and an officer of the TNSt so authorized.

(2) All documents, other than those required by law to be
under seal, made by, and all decisions of, the Trust may be signified
under the hand of the Chairman or any member of the Board
authorized to act in that behalf or an officer of the Trust so authorized.

2.-(1) The Trust may, subject to sub-parapaph (2). appoint and
employ at such remuneration and on such terms and conditions as
it thinks fit, a Managing Director of the Trust and such other officers.
agents and servants as i t thinks necessary for the proper carrying out
of its functions:

Provided that 110 appointment shall be made to a post carrying
a salary in excess of the rate of twelve thousand dollars per annum
without the prior approval of the Minister.

(2) The Governor-General may, subject to such conditions as
he may impose, approve of the appointment of any public o0icer in
the service of Jamaica to any office with the Trust and any public
officer so appointed shall, in relation to pension. gratuity or other
allowance, and to other rights as a public officer. be treated as con-
tinuing in the service of Government.

3.--(1) The expenses of the Trust (including the remuneration of
the staff thereof and members of the W) shall be defrayed out
of the income of the Trust or from sum provided for the purpose by
Parliament.

(2) In t h i s paragraph “inoome” means interest or dividends
earned or obtained on loans or investments made by the Trust

4 .41) The Trust shall keep proper accounts and other records in
relation to its business and shall prepare annually a statement of
accounts in a form satisfactory to the Minister.

(2) The accounts of the Trust shall be audited annually by the
Auditor-General or by any auditor appointed annually by the Trust
and approved by the Minister.

(3) The Trust shall, on or before the 28th day of February h
each year, submit to the Minister for approval an estimate of the
operational expenses and inwme in respect of the financial year
commencing the 1st day of April next following.

(4) In addition to the provisions of sub-paragraph (3), the
Trust shall on or before the 28th day of February in each year, submit
to the Minister for approval estimates in respect of the financial year

inclusion of this page is autborued by L.N. %/I9831

Au.thCUti-
CiitlOn of
seal and
documentJ.

Power to
appoint
0ffiCeI-S
and
Servants

Expenses
of the
Trust.

Accounts,
audit and
estimatta.

HUMAN EMPLOYMENT A N D RESOURCE TRAINING

mmencing on the 1st day of April next fqllowkg, showing estimated
receipts by the TNSt ansing from wntnbutions. loan repayments.
payments in respect of investments and similar sources.

day of February in each year, an operating plan as to prolects to be plm
promoted or sponsored or both, by the Trust, the opemtiond framework
within which the Board shall carry out its funcbons, and such Other
matters as the Minister may require.

19

5. The Trust shall submit to the Minister fur approval, ,by the 28th Operating

6 . 4 1 ) The Trust shall, within six months after the, p d of each Annual
TcpoTt. financial year, cause to be made and transmt to the Muuster-

(0) a statement of its accounts audi,ted in accordance with p a w

(b) a report dealing generally with the policy and proceedings of

(2) The Minister shall cause a copy of the report together with
the mml statement of accounts and the auditor’s report themn 10
be laid on the respective tables of both Houses of Parliament.

7. The Trust shall furnish the Minister with such return, accounts powerof
and other information as he may require with respect to the activities Minister
of the Trust, and shall afford him facilities for verifying such informa- ’ $ y z m
tion in such manner and at such times as he may reasonably require.

8. At the end of each financial year the Minister shall review the ~ i n ~ t e ~
to review

(0) whether the Trust has operated in accordance with the :Ee
operating plan approved by the Minister pursuant to para- w t .
graph 5 ;

(b) whether the assets of the Trust are su5cient to meet the
liabilities of the Trust having regard to expenses expected to
arise during the next ensuing year.

graph 4 (2); and

the TNst during the financial year.

operations of the Trust with a view to deknnhhg-
ations

SECOND SCHEDULE (section 5)

The Board of Dfrecfors of the Trust
1. The Board shall consist of such number of persons, not being less constitution

than seven nor more than twenty, as the Wnister may from time to of Board.
time appoint.

ject to the provisions of this Schedule, be for a period not exceeding ofimof
three years, and such member shall be eligible for reappointment.

(2) The Minister may at any time revoke the appointment of
any member of the Board.

2 . 4 1 ) The appointment of a member of the Board shall, sub-

members.

[The inclusion of this p g e ia authorized by L.N. 55/1983]

20

Tomporary
appoint-
ments.

HUMAN EMPLOYMENT A N D RESOURCE TRAINING

3. The Minister may appoint any person to act temporarily in the
place of any mcmber of the Board in the case of the absence or inability
to act of such member.

Chairman. 4. The Minister shall appoint one of the members of the Board to be
Chairman thereof.

Resigna- 5 . 4 1 ) Any member of the Board other than the Chairman
tionr may at any time resign his office by instrument in writing addressed

to the Minister and transmitted through the Chairman, and from
the date of the receipt by thc Minister of such instrument. such
member shall cease to be a member of the Board.

(2) The Chairman may at any time resign his office by instru-
ment in writing addressed to the Minister and such resignation shall
take effect as from the date of the receipt by the Minister of such
instrument.

6. If any vacancy occurs in the membershi of the Board such 4 Filling.of vacancl=.
Publication
ofmember-
ship. Gazette.

Procedure
and

vacancy shall be 61led by the appointment of an0 er member.

7. The names of all the members of the Board as first constituted
and every change in membership thereof shall be published in the

8 . 4 1 ) The Board shall meet at such times as may be necessary
or expedient for the transaction of its business and such meetings
shall be held at such places and times as the Board may determine.

(2) The Chairman may at any time call a special meeting of
the Board and shall 011 a special meeting within fourteen days
of the receipt of a written request for that purpose addressed to him
by any two members of the Board.

(3) The Chairman shall preside at meetings of the Board,
and in the case of the absence of the Chairman from a meeting, the
members present and constituting a quorum shall elect one of their
number to preside at that meeting.

(4) The quorum of the Board shall be 6ve.
( 5 ) The decision of the Board shall be by a majority of

votes, and in addition to an original vote the Chairman or other person
presiding at a meeting shall have a casting vote in any case in which
voting is equal.

(6) Minutes in the proper form of each meeting of the Board
shall be kept.

(7) The validity of the pmeedings of the Board shall not
be affected by any vacancy or hy any defect in the appointment of
a member thereof.

[The inclusion of this page is aufhorized by L.N. 55119831

. . .
HUMAN EMPLOYMENT A N D RESOURCE TRAINING 21

9. There shall be paid to the Chairman and other members of the Rrmuncrr-
Board such remuneration, whether by, way of honoranum, salary ”:;Lrn,
nr fees and such allowances as the Minister may determine.

10.-(1) No action, suit, prosecution or other proceedings shall be Rotation
brought or instituted personally against any member of the Board in of members
r w p c ~ ~ of any act done bona fide in pursuance or execution or intcndcd
execution of this Act.

(2) Where any member of the Board is exempt from liability
by reason only of the provisions of this paragraph. the Trust shall be
liable to the extent that it would be if the member was a scrvunt
or agent of the Trust.

11 ... The office of Chairman or other member of the Board shall not omeof
be a public office for the purposes of Chapter V of the Constitution of Cbumun

or mcmba
JMlUlCP. of Boxd.

not publlc
OfiCC.

THrRD SCHEDULE {Sections 12. 15 and U)
. . .

ThC Human ‘Employrnenf and Resource Training (Contributions)
Regulatiuns, 1982

-1 . These Regulations may be cited as .the Human Employment and
Rss~lrcc T h i n g (Contributions) Regulations, 1982.

2. IR these Regulations-
“appointed day’.’ has the meaning assigned to it in section 2 of the

’ . . “Collector” means the Collector of Taxes for the parish in which

‘:contribution year” has the meaning assigned to it in section 2

“employee” and “employer” have the meanings assigned to those

Act:

the payment of contributim is made:

of .the ‘Act;

expressions, respectively, in section 2 of the Act:
i . .“trainee” has. the meaning assigned to it in section 2 of the Act.

3 . 4 1 ) These Regulations shall not apply to any employer who
establishes to the satisfadion of. the Collector that his average monthly
payments .of emoluments to employees during the period of twelve
months immediately preceding the appointed day and any subsequent
contribution year does not exceed fourteen. thousand four hundred and LN.

(2) Without prejudice to saclion 21 of the Act (which relatts to
intercat on contributions) where an employer is unable to furnish
evidence of paymnts of erno1Wnent.s as referred to in pa rapph ( I )
the Collector may have regard to estimates of the employer’s paybill
furnished by the employer.

Fs ificlusion of this pas% is authorized by L.N. 42j19951

forty.fow dollars. 911/1993.

22 HUMAN EMPLOYMENT AND RESOURCE TRAINING

4. Contributions payable by an employer under the Act shall be pt
a rate of three per cent of the total amount of emoluments paid
any contribution year by such employer to employees in his emplOY-
ment

5 . 4 1 ) Within fourteen days after the end of each month an employ.
er shall pay to the Collector such amount of contribubons as is payable
by him under the Act in respect of emoluments paid by him to hia
employees during that month

(2) The Collector shall give the employer a d p t , i n ,a tom
approved by the Minister for the total amount of contnbuhonr M1
paid

(3) If the employer has paid to the Collector on account of con-
tributions under ths regulation an amount which he wad not liabIe
so to pay, th-, amount of the overpayment may be recovered from any
subsequent amount which he is liable to pay during the same wntribu-
tion year or may, if necessary, be refunded by the Collector.

6.-(l) If at the expiration of fourteen days after the end of any

(a) the employer has paid no amount of contributions to the
Collector under regulation 4 in relation to that month, and tbe
Collector is unaware of the amount, if any, which the em-
ployer is liable to pay; or

(b) the Collector is not satisfied that the amount paid is the
full amount that the employer is liable to pay to him for that
month.

the Collector may give notice to the employer requiring him to render.
within the time limited in the noticc. a return showing the name of
every employee and trainee to whom he made any payment of emolu-
ments in the period from the preceding first day of Jawary to the day
limited by the notice, together with such particulars with regard to
each such employee or trainee as the notice may require. bein8
particulars of-

(i) the payments of emoluments made to him dnriog that pcdod:
and

(U) the total amount of contributions that the employer was liable
to pay during that period and any matter aflacting the calculs-
tion of such amounts.

(2) The Collector shall ascertain and certify the amount oi m.
tnbutions which the employer is liable to pay to him in respect of the
month in question

(3) Where a notice given by the Collector under paragr h (1)
extends to two or more consecutive months. the provisiOns $Wsc
Regulations shall have effect as if those months were me month.

month-

[The inclmion of this p a 5 is authorized by LN. 42/1995]

HUMAN EMPLOYMENTAND RESOURCE TRAINING

7. The enactments relating to the recovery of income tax shall apply
to the recovery of any amount of contributions that an employer is liable to
pay to the Collector for any month under regulation 4 as if that amount had
been income tax that the employer was liable to pay to the Collector 'for that
month.

8. If at the end of twenty-one days after the end of any contribution year
an employer has failed to pay to the Collector the total amount of
contributions that he is liable to pay, the Collector may prepare and serve on
the employer a demand certificate showing tlie amount of contributions
remaining unpaid for that year.

9. -41) Every employer, whenever called upon to do so by an inspector
or by any officer authorized by the Collector, shall produce to the inspector
(or such other officer, as the case may be) for inspection at the employer's
premises-

(a) all wage sheets, particulars of emoluments and other documents
and records relating to the calculation or payment of emoluments
to his employees in respect of the years or any months specified
by such inspector or officer, or to the contributions payable under
the Act; or

(b) such of those wage sheets, particulars of emoluments or other
documents and records as may be specified by such inspector or
officer.

(2) The Collector, by reference to the information obtained from
an inspection of the documents and records produced under paragraph
(I), may on the occasion of each inspection, prepare a certificate
showing-

(a) the amount of contributions which it appears from the documents
and records so produced that the employer is liable to pay to the
Collector for the year or the months covered by the inspection;
and

(b) any amount of such contributions which has not been paid to
him.

(3) The production of such a certificate shall be sufficient evidence
that the employer is liable to pay to the Collector in respect of the years or
months mentioned in the certificate the amount shown therein pursuant to
sub-paragraph (6) of paragraph (2), and any document purporting to be such
a certificate shall be deemed to be such a certificate until the contrary
is proved.

[The inclusion o f this page is authorized by LN. llROlO I

HUMAN EMPLOYMENT AND RESOURCE TRAINING

10. Anything that is authorized or required under this Act to be done by
the Collector may be done by the Collector or by such other officer
authorized by him in that behalf.

11. If an employer dies anything that he would have been liable to
do under this Act shall be done by his personal representatives or, in the
case of an employer who paid emoluments on behalf of another person,
by the person succeeding him or, if no person succeeds him, the person on
whose behalf he paid emoluments.

12. Where an employer pays emoluments to a trainee the maximum relief
from contributions for the purposes of section 13 of the Act and sectior. 13

L.N. (1) (s) of the Income Tax Act shall be at the rate of one hundred and fifty
9~11993. dollars per week per trainee.

311989
S. 4.
L.N.
74BR007.

FOURTH SCHEDULE (Section 12)
Statutory Bodies and Authorities and Gnvernment-

controlled Companies which are liable for the pay-
ment of Contributions

Air Jamaica Limited
Airports Authority of Jamaica
Betting, Gaming and Lotteries Commission
Development Bank of Jamaica Limited
Export Import Bank (EXIM Bank)
Factories Corporation of Jamaica Limited
Jamaica Business Development Company
Jamaica Mortgage Bank
Jamaica Public Service Company Limited
Jamaica Racing Commission
Jamaica Railway Corporation
National Housing Development Corporation
National Housing Trust
National Sugar Company Limited
National Water Commission
Petcom Limited
Petrojam Limited
Petroleum Corporation of Jamaica
Port Authority
Sugar Industry Authority
Transport Authority
Urban Development Corporation.

(The inclusion of this page is authorized by L.N. ll/.ZOlO I
Read Entire Law on www.moj.gov.jm