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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Jamaica is a parliamentary constitutional monarchy. The Jamaican government is modelled after the Parliament of the United Kingdom, of which it was formerly a colony, although it names its legislative chambers the House of Representatives and the Senate as in the United States.

The country is a member of Caribbean Community and Common Market (CARICOM) (see 6.1.2), the Commonwealth of Nations and maintains the British monarch as its official head of state.

Tax year and tax legislation

The Tax Administration Jamaica (TAJ) is the government body responsible for tax collection, audit, assessment and administration.

The tax year is the calendar year. The withholding system is called PAYE (pay as you earn).

Legislation can be accessed under the 'Publications' tab of the Houses of Parliament website or via the Ministry of Justice (MOJ) website.

The primary legislation is contained in the Income Tax Act (as made publicly available by the Organization of American States),