EDUCATION TAX

THE EDUCATION TAX ACT

ARRANGEMENT OF SECTIONS

1. Short title.
2. Interpretation.
3. Categories of taxpayers.
4. Imposition of education tax.
5. Income tax effects of this Act.
6. Liability of employer to pay tax due from employed pcmnm.
7. Exemption.
8. Treatment of education tax paid by employer for purpom of

income tax.
9. Employer failing to pay tax.

10. Power of Minister to remit education tax.
11. Designation of responsible officer by bodies corporate.
12. Offences and penalties.
13. General regulations as to payment and collection of education

tax, ctc.

CThc inclugiw of this page is authorized by L.N. 37:1988]

EDUCATION TAX

THE EDUCATION TAX ACT

S. 2.
[lst July, 1983.1

[Sections 11 and 12: 8th May, 1987.1

1. This Act may be cited as the Education Tax Act. short titie.

2. In this Act- Interpre-
tation.

"appointed day" means the 4th day of July, 1983;

"Commissioner" means the 'Commissioner of Inland
Revenue;

"domestic worker" means a person employed otherwise
than for the purposes of a trade or business, for the
comfort or convenience of a member of a household or
in or about a dwelling house or such other premises as
may be prescribed in such capacities as housekeeper,
cook, maid (including children's maid), laundress,
butler, general helper, gardener, chauffeur or other
similar capacity;

"earnings" means in relation to any person in any income
tax year, the statutory income computed pursuant to
the Income Tax Act as being the statutory income of
that person for that year modified to such extent as
may be prescribed by regulations, and, without
prejudice to the generality of the foregoing, such
regulations may have the effect of increasing or
decreasing the amount which shall be taken into
account as earnings;

"education tax" or "tax" means the education tax imposed
by this Act and includes all penalties and interest that
are or may be added to a tax under this Act;

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EDUCATION TAX

F i
Schedule.

"emoluments" means any emoluments assessable to
income tax pursuant to paragraph (c) of section 5
of the Income Tax Act (other than annuities,
pensions, superannuation or other 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 emoluments fiom which
income tax is deductible pursuant to the Income Tax
(Employments) Regulations, whether or not tax in fact
falls to be deducted therefrom;

"employed person" means a person over the age of
eighteen and under retirement age gainhlly occupied
in employment specified in the First Schedule and
earning not less than the minimum wage as prescribed
under the Minimum Wage Act;

"employer" means any person who has in his employment
a person who is required to pay education tax pursuant
to this Act;

"income tax" means income tax payable pursuant to the
Income Tax Act;

"income tax year" means the year of assessment as defined
in the Income Tax Act;

"retirement age7' means the age of sixty-five years;

"self-employed person" means, subject to section 3, a
person gainfblly occupied in Jamaica who, in relation
to that occupation, is not an employed person;

"taxpayer" means any employed person, self-employed
person or domestic worker and any employer who is
required to pay tax pursuant to this Act;

"tax week" means the period of seven days commencing
immediately after twelve o'clock midnight on each
Sunday and ending at twelve o'clock midnight on the
Sunday next following;

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EDUCATION TAX

"tax year" means the period of fifty-two or fifty-three
weeks beginning with the first Monday of January
in any calendar year and ending on the Sunday
immediately before the first Monday of the suc-
ceeding calendar year but in relation to the year
1983 it means the period beginning with the first
Monday of July, 1983 and ending on the Sunday
immediately before the first Monday in January,
1984;

"wages" includes salary or any other remuneration.

3.-(1) For the purposes of this Act, taxpayers shall be cP%wi-
of tax-

divided into the following categories- PW.
u employed persons;
(b) self-employed persons;
(c) employers.

(2) The Minister may by regulations modify the appli-
cation of subsection (1) in relation to cases where it appears
to him desirable to do so by reason of the nature or circum-
s h c e s of a person's employment or otherwise, and, without
prejudice to the generality of the foregoing, such regulations
may provide-

(a) for disregarding or for treating as not being em-
ployment, either as a self-employed person or as
an employed person-

(i) employment which in the opinion of the
Minister is of a casual or subsidiary nature
or in which the person concerned is engaged
only to an inconsiderable extent;

(ii) employment in the service, or for the pur-
poses of the trade or business, or as a
partner, of a relative of the person con-
cerned;

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EDUCATION TAX

(iii) such employment in the senice of, or in the
service of a person employed to, such inter-
national organizations or countries (other
than Jamaica), as may be specified in the
regulations;

(b) for treating as employment as an employed per-
son-

(i) such employment as a self-employed person
as may be specified in the regulations;

(ii) such employment outside Jamaica in con-
tinuation of gaiuiul employment in Jamaica
as may be specified in the regulations;

(c) for treating as employment as a self-employed per-
son-

(i) such employment as an employed person
as may be specified in the regulations;

(ii) such employment outside Jamaica in con-
tinuation of gainful employment in Jamaica
as may be specified in the regulations;

(d) for treating for the purposes of this Act, o r of such
provisions thereof as may be specified in the
regulations, a person's employment either as an
employed person or as a self-employed person as-

(i) continuing during periods of holiday, in-
capacity for work or in such other circum-
stances as the Minister thinks appropriate;

(ii) ceasing in such circumstances as may be
prescribed.

4 - 4 1 ) Subject to the provisions of section 6, education
"*"- tion tax. tax shall be payable under this Act by taxpayers in accord-

ance with the provisions of this section.

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EDUCATION TAX

(2) Education tax shall be payable in such manner
and on such terms and conditions as may be prescribed in
regulations, so, however, that different rates of tax, dierent
methods of and different terms and conditions may
be prescribed for different categories of taxpayers.

(3) Any regulations made pursuant to subsection (2)
shall be subject to afErmative resolution of the House of
Representatives and may be made to have effect from such
date as may be specified therein not being a date earlier
than the 1st day of July, 1983.

(4) Subject to the provisions of this Act and the regala-
tions, no person may pay education tax unless he is liable
to do so.

(5) The Minister may provide by regulations for the
exemption of persons specified in those regulations, in whole
or in part, from liability to pay education tax.

(6) Until varied or revoked by regulations made under
section 3 (2) or under subsection (2) of this section the pro-
visions of the Second and Third Schedules shall have eflect w

uldlbird
(7) All regulations made under section 3 (3 or under S*.

subsection (2) of this section shall have the same force and
effect asif they were contained in the Second or Third
Schedule. as the case may be.

5-41) Subject to the provisions of this Act, and except in- =$
sofar as remlations otherwise provide, the provisions of the i b ~ ~
Income ~ a i Act. or any regulations thereunder, concerning
payment, collection and recovery of income tax, and the
enforcing of payment shall apply to education tax. in the
same way as they apply to income tax; and no obligation as
to secrecy imposed by statute or otherwise on persons em-
ployed in relation to income tax shall prevent information
obtained in connection with the assessment or collection of
income tax from being disclosed by or under the authon't~ -

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8 EDUCATION TAX

L.N.
165/1999. of the Commissioner of Taxpayer Audit and Assessment in

connection with the operation of this Aot relating to the
calculation or oolleotion of tax under this Ad.

(2) Nothing in this Act shall prevent the disclosure,
for the purposes of this Act, of information relating to tax
payable pursuant to this Act.

6 . 4 1 ) Subject to subsection (2), or where re@atioll%
otherwise prescribe, an employer liable to pay tax in mpe&

fm~m- of a person employed by him shall, in the first instance, be a liable to pay also, on behalf of and to the e x e 1 ~ of that
person, any tax payable by that person as an employed
person for the same tax week wd, for the pwp5e-s of this
Act, the tax paid by an employer on behalf of a employad
person shall be deemed to be tax paid by the employed per-
son

(2) Where a taxpayer is employed to more than one
employer and the total emoluments of such twpayer for
the tax week exceeds the minimum wage, the tax payable
by such taxpayer shall be in such manner and at such times
as may be prescribed.

(3) Notwithstanding any contract to the contrary, an
employer shall not be entitled to deduct from the emolu-
ments of a person employed by him, or oth& to reamer
from such person, the education tax (hereinafter refmed to
as "employer's tax') which the employer is liable to pry in
respect of that person; and any employer who deducts or
attempts to deduct the whole or any part of mch employ~'8
tax from the emoluments of that person shall be Wty of
an offence.

(4) An employer shall be entitled, rmbject to and h
accordance with regulations, to recover from an employed
person's pecuniary remuneration and not otherwise the

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EDUCATION TAX 9

amount of any education tax paid or to be paid by him on behalf
of that person.

7.-41) The following employers shall, subject to subsection Exemption.
(3), not be liable to pay employer's tax under this Act-

(a) a Ministry or department of Government;

(b) [Deleted by Act 28 of 2003, S. 2.1

(c) [Deleted by Act 28 of 2003, S. 2.1

(4 any Parish Council;

(e) the Kingston and St. Andrew Corporation;

V) the University of the West Indies.

(2) Nothing in subsection ( 1 ) shall exempt an em-
ployer referred to in that subsection from its obligation-

(a) to deduct and account to the Commissioner, for
education tax required to be withheld from emolu-
ments payable to persons employed by that em-
ployer; or

(b) to render to the Commissioner returns and in-
formation required pursuant to this Act or the
regulations.

(3) The Minister may, by notice published in the
Gazette, exclude from the application of subsection ( 1 )
any statutory body or authority or any prescribed company,

I as the case may be, specified in that notice.

8. For the purposes of section 13 of the Income Tax Act, T-&
of education employer's tax payable pursuant to this Act shall be treated as , ~ d b

expenses wholly and exclusively incurred in acquiring income. mployar
fa purposes
of income

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10 EDUCATION TAX

Employer 9.-(1) Where an employer who is liable to pay education tax
failing to pay
tax. in accordance with section 6, fails to pay such tax within the

prescribed time, and the Commissioner is unaware of the
amount, if any, which the employer is liable to pay, the
Commissioner may give notice to such employer requiring him
to render, within the time stated in the notice, a return showing
the following particulars-

(a) the name of every employed person to whom pay-
ment of wages was made by that employer during
the period in question;

(b) the amount of such wages paid; and

(c) the amount of education tax due to be paid-

(i) on behalf of employed persons aforesaid; and
(ii) in respect of employer's tax.

(2) The Commissioner shall ascertain and certify
the amount of education tax which the employer is liable
to pay to the Commissioner in respect of the period in
question.

(3) The production of the certificate issued by the
Commissioner under subsection (2), shall be sufficient
evidence that the amount shown in the said certificate is the
amount of education tax that the employer is liable to pay
to the Commissioner in respect of the period in question
until the contrary is proved.

POW= of 10. The Minister may remit the whole or any part of the
Minister to
remit education tax payable by any person if he is satisfied that it

~edwationtan would be just and equitable to do so; and notice of such
remission shall be published in the Gazette.

Desisutionof 11.---(I) Where an employer is a body corporate such
-Mc offi~ar by employer shall designate an officer of that body corporate
bodie~ (hereafter in this section referred to as the "responsible officer")

who shall be-
[The inclusion of this page is authorized by L.N. 87120041

(a) answerable for doing all such acts, matters and
thmgs as are required to be done by virtue of this
Act or the regulations for the payment of educa-
tion tax; and

(b) responsible for making payment to the Collector
of Taxes of education tax payable on behalf of
employed persons employed by that body corpo-
rate in accordance with the provisions of this Act
or the regulations relating to the payment of such
education tax.

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

(3) In the absence of any designation pursuant to
subsection (I), the person who is the managing director of
the body corporate or, as the case may be, the person who
(by whatever name called) performs the duties normally
carried out by a managing director or, if there is no such
person, the person in Jamaica appearing to the Collector
of Taxes to be primarily in charge of the body corporate'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 education tax payable by the
body corporate as at the end of that month and any re-
sponsible 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-

(a) in the event of failure or neglect to make payment
of education tax as required by this section, be
jointly and severally liable (together with the body

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EDUCATION TAX

corporate) for the education tax and any penalty in
relation thereto;

(b) in any other case, be liable (together with the
body corporate) for any penalties under this Act,

unless he s a w e s the Collector-
(i) that there were bDM fide reasons for the

failure or neglect and that payment of
education tax could not have been made in
the circumstances; or

(ii) that he was overruled by the board of direc-
tors (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 (5), he shall advise the responsible
officer concerned of h s decision in writing.

(7) Where the responsible officer satisfies the Collector
pursuant to subsection (5) (6 ) (ii) that he was overruled or
prevented as mentioned in ha t subsection, each director
shall be jointly and severally liable (together with the body
corporate) for education tax and any penalty in relation
thereto unless he proves that-

(a) there were b u m fide reasons for overruling the
responsible officer or preventing payment and that
payment of education tax wuld not have been
made in the circumstances; or

(b) he was neither a party to the decision by 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 education tax which became
payable--

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EDUCATION TAX

(a) prior to his designation; or

(b) during any period when, consequent on notification to
the Collector, he is not the responsible officer.

(9) In this section-

"body corporate" means-

(a) a statutory body or authority specified in
a notice pursuant to section 7 (3); and

(b) a company;

"company" means a company incorporated or
registered under the Companies Act, not being a
company exempt fiom liability to pay education
tax pursuant to section 7.

12.-41) If an employer has failed or neglected- OfFenas
and
pedties.

(a) to pay any education tax which under this Act or
the regulations he is liable to pay; or

[b) to comply with the requirements either of this Act
or the regulations relating to the payment and
collection of such education tax and the hrnishing
of information relating thereto,

such employer shall be liable on summary conviction in a
Resident Magistrate's Court to pay any amount outstanding
and in addition a fine not exceeding five thousand dollars
or treble the amount of education tax 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.

(2) If any person practises or is concerned in any
fraudulent act, contrivance or device with intent to defiaud
the Commissioner of education tax, he shall be liable on
summary conviction in a Resident Magistrate's Court to a

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EDUCATION TAX

fine not exceeding five thousand dollars or treble the amount of
the education tax which is unpaid or in respect of which
payment is sought to be evaded, as the case may be, and, in
default of payment, to imprisonment with or without hard
labour for a term not exceeding twelve months.

(3) Any sum payable under the foregoing provisions
of this section to the Commissioner shall be recoverable
as a penalty and any such sum, other than a fine, shall, on
recovery, be treated as a payment in satisfaction of the un-
paid education tax.

(4) Every person having any official duty or being em-
ployed in the administration of this Act shall regard and
deal with as secret and confidential, all documents, informa-
tion, returns, assessment lists or copies of such lists obtained
from the Commissioner of Taxpayer Audit and Assessment and
relating to the income or items of income of any person and
shall make and subscribe a declaration to that effect before a
Justice of the Peace.

( 5 ) Every such person as is referred to in subsection
( 5 ) 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 person-

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

(b) otherwise than for the purposes of this Act,

shall be guilty of an offence and shall be liable on summary
conviction in a Resident Magistrate's Court to a fine not
exceeding five thousand dollars and in default of payment, to -
imprisonment with or without hard labour for a term not
exceeding twelve months.

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EDUCATION TAX

(6) 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 h e not exceedii one thousand dollars or
to imprisonment with or without hard labour for a term not
exceeding six months and where such offence is continued
after conviction such person shall be guilty of a continuing
offence and in respect of each day during which such offence
continues shall be liable to a fine not exceeding five hun-
dred dollars.

(7) No person shall be held to be guilty of an offence
pursuant to this section in respect of any act or omission
which took place prior to the 8th day of May, 1987.

13. Regulations may provide- Ciencral
ragulatiooa

(a) for the payment and collection of tax under this as to pay-
Act; ment and collection of

*cation
(b) for the return of tax paid in error; tax, O~C.
(c) (without prejudice to any other remedy) for the

recovery on prosecutions brought under or by
virtue of this Act, of education tax;

(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.

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EDUCATlON TAX

FIRST SCHEDULE (Section 2)
Gainful Employment

1. Employmeut in Jamaica under any contract of service or appren-
ticeship, written or oral, and whether express or implied.

2. Employment as aforesaid outside Jamaica of a penon domiciled
in or having a place of residence in Jamaica-

(a) as master or member of the crew of any vessel, being a vessel
registered in Jamaica, or any other vessel of which the owner,
or, if there is more than one owner, the managing owner or
manager, resides or has his principal place of business in
Jamaica, or in any olher capacity on board any such vessel:

( b ) as pilot, commander, navigator or member of the crew of any
aircraft flying the Jamaican flag, or in any other capacity on
board any such aircraft:

Provided that, in either case, the employment in that other capacity
is for the purposes of the vessel or aircraft or the crew or of any
passengers or cargo or mails carried thereby.

3. Service as a member of the Jamaica Defence Force.

4. Employment outside Jamaica of a citizen of Jamaica emplqyed
by a Jamaican Embassy. Jamaican High omm mission, a Jamalcan
Consulate or a Jamaican company, resident abroad.

SECOND SCHEDULE (Section 4)

The Education Tax Regulations, 1987

(1st July, 1983.1

1. These Regulations may be cited as the Education Tax Regulations,
1987.

2. Subject to the provisions of this Act and these Regulations,
education tax shall be paid-

(a) by such taxpyem 8s are specified in the first column of the
Appendk Appeadix (hereinafter referred to as "specified taxpayer") in

accordance with the rates specified respectively in the second
column of the Appendix; and . .

(b) by taxpayers, b e i g employers, in accordance with the rates
sDacised by referena lo specified taxpayers respectively. in the
&ird colurin of that Appendix.

3.-(1) The provisions of these Regulations shall not apply to such
employees of Jamaican companies, or of the Government of Jamaica
or of agencies of that Government, as are-

(a) not citizens of Jamaica; and
(b) resident abroad.

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EDUCATION TAX 17

(2) In these Regulations "Jamaican company" means a company
incorporated in Jamaica.

4 .41) Education tax payable by self-employed persons shall be paid
by such persons monthly to the Commissioner of Inland Revenue
(hereinafter referred to as the Commissioner) withim fourteen days
after the end of every month aforesaid.

(2) Any employed person whose total emoluments in any week is
less than the minimum wage shall he deemed to be a self-employed
person for the purpose of these Regulations, and accordingly the pro-
visions of paragraph 2 of the Appendix shall apply.

(3) Education tax payable by an employee (being a citizen of
Jamaica) employed in Jamaica to a foreign Embassy, High Commission.
Consulate or Agency of the United Nations, or any international organi-
zation entitled to diplomatic privileges under the Diplomatic Immunities
and Privileges Act, shall be paid to the Commissioner, within
fourteen days after the end of the month in which the emoluments are
paid and for the purposes of section 4 of the Act, the employer of such
an employee shall not be liable to pay education tax in respect of such
employee.

(4) Education tax payable by employers shall be paid by such
employers monthly to the Commissioner within fourteen days after
the end of each month aforesaid.

(5) If any employer by reason of an error has paid to the
Cammissioner on account of education tax an amount which he
is not liable so to pay, the amounts which he is liable so to pay sub-
sequently during the same tax year shall be reduced by the amount
so ovetpaid

5.-41) Where a taxpayer is employed to more than one employer
and such taxpayer's emoluments from each employer in any week does
not exceed the minimum wage, but the total sum of emoluments in
that week exceeds the minimum wage, such taxpayer shall be deemed
to be a self-employed person and shall pay his tax, in accordance with
the provisions of paragraph 2 of the Appendix, within fourteen davs
after the end of every month to the Commissioner.

(2) Where a taxpayer is a domestic worker and such taxpayer'$
emoluments in any week exceeds the minimum wage, the emplover of
that taxpayer shall deduct and pay such taxpayer's education tax within
fourteen days after the end of every month to the Commissioner.

6-41) Any taxpayer, being an employad person, shall be entitled
to inspect the receipt issued by the Commissioner to the employer
of such taxpayer showing the payment of education tax by that cm-
ployer to the Commissioner.

(2) An employer shall. at the request of any taxpaver employed
by him, afford such taxpayer the opportunity of inspecting the reaeipt
referred to in paragraph (1)

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EDUCATlON TAX

7.41) Every employer shall keep a record of remuneration con-
taining, in relation to each employed person in his employment, the
following particula-

(a) the name and national insurance number of the employed
person;

(b) the total emoluments paid to such employed person by that
employer and the period in relation to which such emolum*nts
are paid;

(c) the amounts deducted from the employed person's emoluments
pursuant to this Act.

(2) Any employer who fails to keep a record in accordance with
paragraph (1) shall be liable on summary conviction in a Resident
Magistrate's Court in respect of each oEence to a fine not exceeding
three hundred dollars and to an additional fine not exceeding twenty
dollars for each day on which the offence is continued after conviction.

(3) Every employer, whenever called upm to do so by the
Commissioner or any o$cer authorized by the Commissioner, shall
produce to the Commissioner or such other officer, as the case may
be, for inspection at the employer's premises-

( all wage sheets and other documents or records relating to
the calculation or payment of the wages of his employees in
respect of the years or months specified by such Commis-
sioner or officer or to the deduction of tax pursuant to this
Act;

(b) such of thme wage sheets or other documents or records as
may be specified by the Commissioner or other officer.

(4) The Commissioner may, by reference to the informatroll Ob-
tained from an inspection of the documents and records produced
under paragraph (3). on the occasion of each inspection prepare a
certificate showing--

(a) the amount of tax which it appears from the documents
record so produced that the employer is liable to pay In
mpect of education tax; and

(b ) any amount of such education tax which has not been paid to
the Commissioner.

(5) The production of such a certificate shall be sument evidence
that the employer is liable to pay to the Commissioner in respect of
the period specified in the certificate the amount shown therein pur-
suant to paragraph (4) (b): and any document purporting to be such
a certificate shall be deemed to be such a certificate until the con-
trary is proved.

8 . 4 1 ) Every self-employed person shaU keep a record of his earnings
showing the following particulars-

(a) his name and national insurance number:
(b) the amounts deducted from his eamingn pursuant to this Act.

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EDUCATION TAX

.(2).hy self-employed ptrion who fails to keep a rccord in
accordance with pafagraph (1) &ail hk liable on summary conviction
in a Resident Magistrate's Court in respect of each offence to a fine
not exceeding one thousand dollars and to an additional h e not ex-
ceeding,twp.hundred dollars for each day on which the offence is con-
tinued aftcr ~. conviction.

(3) Every self-employed person: hene ever called upon to do so
h the Commissioner or any officer authorized by the Commissioner
s& produce to the Commissioner or such other officer as the case may
be, for inspection at the self-employed person's premises, the record
required to be kept pursuant to paragraph (1) or such other documents
as may be specified by the Commissions or other offim.

(4) The Commissioner may. by reference to thc infomation ob-
tained from an inspection of the r e c ~ d and docwncnts produced
under paragraph (3), on the occasion of each inspection prepare a
certificate showing-

(a) the amount which it appears from the documenta or record so
produced that the aelf-employed person is liable to pay in
respect of education tax: and

(b) any amount of education tax which haa not been paid to the
C!o@missioner. .. ,

(5) The production of auch a certificate shallbe su@cient evidence
that the self-employed person is liable to pay to thc Commissioner
in reapact of the period specified in thc certIficate~the'aniount shown
therein purauant to para aph (4) (b); and any document .purpomg to.
be such a certificate sh be deemed to be such a oertificalc until the
cmtrary is pmved.

8

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EDUCATlON TAX

APPENDIX

Spbci6d Taxpayers

L.N. 1. Employed Persuns-
%=I89

(a) An employed person
over the age of 18
years and under re-
tiremeot age em-
ployed as a domestic
worker.

(6) A citizen of Jamaica
over the age of 18
years and under r e
tiremeot age em-
ployed by Embas.
dm. High Cornmis-
aions, Consulates or
United Natim
Agenciea situated m
Jamaica.

(c) A pemn who is not
a citizen of Jamaica.
over the age of 18
years and under re-
tirement age rtaident
in I d and em-
ployed than other
than to E m W i ,
High Conrmissions,
Consulates or United
Nations Agencies.

Late of education
tax payable by
mployee or by self-
rnployed person

20 cents per week

2 per cent of his
emoluments

2 per cent of hi
emoluments

Late of education
tax payable by

employer

20 cents per week

3 per cent of the
emoluments of

pason

3 per cent of the
emolumenb of
that pemm

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EDUCATION TAX 21

(6) Any employed per-
son over the age of
18 years and under
retirement age other
than those specified
at sub-paragraphs
(a>. (b). md (el.

Specified Taxpayer8

2 per cent of his
emoluments

Rate of education
tax payable by
employee or by
self-employed

perm0

2. Self-Employad pemm-1

(e) A citizen of Jamaica
over the age of 18
years and under re-
tirement age em-
ployed by a Jamaican
Embassy. Jamaican
High Commission.
Jamaican Consulate.
or a Jamaican cam-
P Y . &dent
abroad.

2 per cent of his
emoluments

(b) 0th- than those ripe
dfied under sub-
parawph (@.

(a) earning in any week
less than the mini-
mum wage:

2 per cent of his
earnings

Nil

Rate of education
tax payable by

employer

3 per cent of the
emolumentr of
that person

3 per cent of the
emoluments of
that Krson

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EDUCATION TAX

THIRD SCHEDULE (Section 4)

The Education Tax (Classi@fifion) Regulations, 1987

1. These Regulations may be cited as the Education Tax (CLasaifica-
tion) Regulations. 1987.

2. In these Regulations-
"head of mission" haa the same meaning as in section 2 of the

Diplomatic Immunities and Privileges Act;
"hospital" means any institution for the reception and treatment

of persona suffering from illness or mental defectivmess. any
maternity home, and any institution for the rseeption and
aeabnent of persona during convalescence or persona requiring
medical rehabilitation and includes clinics, dispensaries and
out-patient departments maintained in connection with any
such institution or home as aforesaid:

"member of mission" in relation to a head of mission has the
same meaning as in subection (2) of section 4 of the Diplo-
matic Immunities and Wvilegts Act, save that it doen not
include a domestic worker.

3.-41) Subject to paragraph (2) and regulation 4, ever taxpayer
~ ~ ~ ~ ~ d i ~ i r shall, in respect of any employment specified in Part I o Appendm
Partl. L bo treated tor the purposed of the Act as an employed person inao-

far as he is gainNly occupied in such employment.

(2) Subject to regulation 4. every taxpayer shall. in respect of
PartII. employment bpecified in any paragaph of Part ll of Appendix L be

mated for the purpcses of the Act as a self-employed person hohr
as he is gainfully occupied in such employment.

Appendix H. 4. Any employment specified in any paragraph of Appendix II lhall
be treated for the purposes of the Act as not Wig employment either
ac an employed person or aa a self-employed person.

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EDUCATlON TAX

APPENDIX I (Regulation 3)

PART I
Employments in respect of which, subject to the provisions of

regulations 3 (2) and 4, persons me ireafed as employed
p e r m

Employment of a medical practitioner or a dental practitioner-
(a) involving whole-time service in any hospital; or
(b) k which he is wholly or mainly engaged and i s remunerated

by salary.

En~pbyments in respect of which, subject lo the provisiom o f
replalion 4, persons me @eared as self-employed

1. Employment of a person in any of the offices mentioned in sub.
section (6) of section 1 of the Constitution of Jamaica. other than
employment on the personal staff of the Governor-General.

2. Employment of a person in any employment by virtue of which
he would but for the provisions of this paragraph be an employed per-
son. if his employer is not ordiirily resident in Jamaica and has no
place of business in Jamaica.

3. Employment as an agent paid by commission or Scts or a share
in the profits, or partly in one and partly in another of such ways,
where the person so employed is mamly dependent for his livelihood
on his earnings from some occupation other than employment as such
an agent, or where he is ordinarily employed as such an agent by more
than one employer and his employment under rm one of such employers
is that on which he is mainly dependent for his livelihood.

4. Employment under a contract of service by the taxpayer's wife

5. Emploympt of a person who is a citizen of Jarpica in any em-
ployment menhoned in paragraph 3.4.5 or 6 of Appendu Il.

APPENDIX 11
Employmeni which is freuted as not being employment either

as on employed person or as a self-empbyed
person

1. Employment of a mamed woman (whether or not under contract
of service) by, or as partner 4 or in any similar association with, her
husband.

EDUCATION T A X

2. Employment without pecuniary remuneration by the employed
person's father, mother, grandfather, grandmother, stepfather, step.
mother, son, daughter, grandson, granddaughter, step-son, step-
daughter. brother, sister, half-brother or half-sister.

3. Employment of any person who is not a citizen of Jamaica as a
head of mission or member of mission of a head of mission.

4. Employment of any person who is not a citizen of Jamaica-
(a) as a consular officer or consular employee as defined in the

Diplomatic Immunities and Privileges Act; or
(b) by virtue of which there have been conferred on such pergon

the like immunity from suit and legal process and the hke
inviolability of official archives as are accorded to consular
officers of a foreign Sovereign Power under that Act.

5. Employment or servioe of an person who is not a citizen of
Jamaica as a member of the a r m d foms of any country other than
Jamaica.

6. Employment, otherwise than as a domestic worker, of any person
who is not a citizen of Jamaica by an intrnational organizabon of
which Jamaica or the Government of Jamaica la a member.