6.3 Inbound Employees On Assignment

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Commentary

Jamaica

Resident but not ordinarily resident

Residence, and the associated terms, are discussed in 1.1.

The Income Tax Act Cap 340, s 27 (which can be accessed via the MOJ website) states that an individual will only be taxed on foreign income which is remitted to Jamaica if the individual is:

听
鈥⑻� not domiciled in Jamaica, or
听
鈥⑻� a Commonwealth citizen who

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8.1 Penalties for non-compliance

8.1 Assessments and objections

5.2 Employee registration

3.1 Minimum wage and overtime

6.1.1 EU social security agreement

6.3 Inbound employees on assignment

Jamaica

Resident but not ordinarily resident

8.1 Penalties for non-compliance

8.1 Assessments and objections

5.2 Employee registration

3.1 Minimum wage and overtime

6.1.1 EU social security agreement

5.3.1 Foreign company definition and registration

5.1 Employer registration

2.2.1 Employee's pension insurance (EPI)

2.2.9 Workers' Children Education CESS

3.1 Tax exempt remuneration

1.4 Fringe benefits tax

3.4 Maternity and paternity leave

2.2.5 FONACOT withholding

3.2 Pre-tax/post-tax deductions

1.3.2 Annual reporting

1.4.2 Industrial Training Fund (ITF)

2.2.3 Employer housing contribution (INFONAVIT)

2.2.4 Gratuity fund

6.2 Double tax relief

2.2.1 National Social Security Fund (NSSF)

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT

6.3 Inbound employees on assignment

Jamaica

Resident but not ordinarily resident

Related documents:

TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT