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Tax Types: HEART Fund Contributions
You may select each link below for an explanation of the tax, who is expected to pay it, when it is due, associated penalties and interest as well as additional information.
What is HEART Fund Contribution?
Who pays HEART Fund Contribution?
Information on how to register or file
Due Date(s)
Penalties & Interest
Exemption & Relief
Explanation of HEART Fund Contributions - Full List
What is a HEART Fund Contribution?
The HEART fund is administered by a statutory body known as the Human Employment and Resource Training/National Training Agency (HEART Trust/NTA). The HEART Programme works to provide training and employment opportunities to unemployed or underemployed Jamaicans. Contributions are paid to the Collector of Taxes in each parish and paid into the HEART Fund.
Who pays HEART Fund Contribution?
HEART contributions under the act are paid by private sector employers at the rate of 3% of the total emoluments of employees.
Information on how to register and file
Under the Human Employment And Resources Training Act, 1982, an employer whose monthly payments of emoluments to employees (not including pension payments) is required to participate in the Programme by contribution to the HEART Fund each month a sum equivalent to three percent (3%) of the total amount of the monthly emoluments paid to employees. Employers whose annual wage bill is less than $14,444.00 are not required to make contribution to the HEART Fund.
Due Date(s)
Follow this link to locate information on due dates for HEART Contribution.
Penalties & Interest
Follow this link to locate information on penalties and interest for HEART Contribution.
Exemption and Relief
Follow this link to locate information on exemption and relief for HEART Contribution.
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