Tax Administration Jamaica (TAJ) wishes to remind employers and self-employed persons that the new rate of Education Tax which came into effect on April 1, 2013 is to be applied as follows:

 
An employed person over the age of 18 years and under retirement age employed as a domestic worker
 20 cents per week
 20 cents per week
 
A citizen of Jamaica over the age of 18 years and under the age of retirement employed by an Embassy, High Commission, Consulate or United Nations Agency situated in Jamaica
 2.25 per cent of his emoluments
 3.5 percent of the emoluments of the person
 
A persons who is not a citizen of Jamaica, over the age of 18 year and under the age of retirement in Jamaica and employed therein other than by an Embassy, High Commission, Consulate or United Nations Agency situated in Jamaica
 2.25 percent of his emoluments
 3.5 percent of the emoluments of the person
 
An employed persons over the age of 18  and under retirement age other than those listed above
 2.25 percent of his emoluments
 3.5 percent of the emoluments of the person
 
A citizen of Jamaica, over the age of 18 years and under the age of retirement employed by a Jamaican Embassy, High Commission, Consulate or a Jamaican company resident abroad
 2.25 percent of his emoluments
 3.5 percent of the emoluments of the person
 

Additionally, self-employed persons falling outside of this category are required to pay 2.5 percent of their emoluments.

For further information call the Tax Administration Customer Care Centre at 1-888-Tax-Help (829-4357) or visit the website www.jamaicatax.gov.jm.