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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. |
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| 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. |
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| HEART contributions under the act are paid by private sector employers at the rate of 3% of the total emoluments of employees. |
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| 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. |
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| Follow this link to locate information
on due dates for HEART Contribution. |
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| Follow this link to locate information on penalties and interest for HEART Contribution. |
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| Follow this link to locate information on exemption and relief for HEART Contribution. |
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