8.1ÌýÌýÌýÌý Employer non-compliance
| Employer failure | Consequence |
| Failure to register for a TRN (5.1) | Business: JMD 5,000 or one month imprisonment
Individual: JMD 1,000 or one month imprisonment
(TAJ) |
| Failure to submit annual return S02 (1.3) | JMD 5,000 per month or part thereof that the return remains outstanding |
| Failure to remit HEART (1.4) contributions on time | Interest is charged at the rate of 16.33% per annum (HEART FAQ).
The court charges a penalty.
It may be possible to settle outstanding |
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Web page updated on 17 Mar 2025 15:29