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Commentary

1.4 Other payroll cost

Jamaica

HEART contributions

Human Employment and Resource Training (HEART) contributions are payable by employers only. Contributions are used to fund training and certification programmes for all working-age Jamaicans.

The governing legislation is the Human Employment and Resources Training Act 1982.

The contributions are mandatory for employers with a gross wage bill of JMD 14,444 per month.

The

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