3.1ÌýÌýÌýÌý Tax exempt remuneration
Certain elements of remuneration are specially exempted from tax. They are not included in the employee's emoluments.
| Type | Details |
| Uniforms provided by the employer | Up to JMD 5,739 is tax exempt for employees listed in Appendix B, Regulation 12.
If the uniforms cost provided by the employer more than the exempt amount, then the excess is subject to tax. The employer must deduct tax as part of withholding.
If the employee is not listed in Appendix B, Regulation 12, then the employer must deduct tax on the full cost of the uniform provided. |
| Laundry allowance | Up to JMD 3,395 is tax exempt for employees listed in Appendix B, Regulation 12. |
| Canteen or subsidised lunch programme | Where amounts are not quantifiable back to an individual employee, then the meal provided is not taxable. |
| Subsistence allowances | Reasonable tax scale rates can be approved by the TAJ upon request. The general rule is that the employee is to be restored to their original financial position |
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Web page updated on 28 Aug 2024 12:29