Jamaica – New Taxation for Head Office Staff, NIS Wage Ceiling Modified

Jamaica – New Taxation for Head Office Staff...

KPMG in Jamaica reports on recent developments potentially affecting employees – including international assignees – and their employers, such as (1) the recently-enacted Income Tax (Amendment) Act, 2012, ,which exempts from income tax the emoluments of certain foreign nationals employed at or holding an office in an “approved group head office company” and (2) the rise in the maximum wage ceiling for NIS contributions and the relevant rates.

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