Mandatory eFiling of Employer’s Monthly Payroll Declaration (S01)

Tax Administration Jamaica (TAJ) implemented the next phase of its mandatory efiling requirement on January 2, 2019. As a result, Employers will now be required to submit their Employer’s Monthly Payroll Declaration (S01) electronically, using the tax portal at www.jamaicatax.gov.jm. This means therefore, that Employers filing their S01 due January 14 MUST do so online.

Additionally, Employers filing their S01 will now benefit from a system enhancement which will enable them to generate their own Payment Advice using their eServices account. If they choose to pay inline, this printed Advice must be submitted with payments at any Tax Office island-wide.  Prior to this, the Payment Advice would have been generated in office by Taxpayer Service personnel and involved a two-step process. However, this enhancement now allows the taxpayer to proceed directly to the Cashier. 

TAJ has been providing support to these taxpayers to meet this new requirement, through training sessions for persons identified in this fifth phase of the mandatory efiling requirement. Taxpayers have the option to make arrangements for eOne-on-One sessions to train their staff or request an Advisory Visit at their business locations to get assistance on the procedure to eFile Returns.

Taxpayers are reminded to contact their Client Relationship Manager (CRM), Taxpayer Education Manager or the Customer Care Centre to register for efiling or to arrange for the assistance. Additionally, ‘How To’ guides for efiling of Tax Returns and creating a Payment Advice are available online on the TAJ website at www.jamaicatax.gov.jm.

The amendment to the Revenue Administration Act gives the Commissioner General the Authority to require any person to furnish a Return as considered necessary in such form and manner as directed.

The Tax Authority reaped great success with the previous phases of mandatory electronic filing, where approximately 99% of GCT taxpayers have complied with the requirement to file online. In respect of this current phase, to date, over 15,000 or 69% of Employers required to file a S01 have been doing so online. Other Returns already mandated to be filed electronically include Employer’s Annual Return (S02) and all Returns filed by Large Taxpayers. These categories of taxpayers continue to benefit from the convenience of filing and paying their taxes online, as they are able to do so at any time from any location worldwide. Customers also realize a significant reduction in travelling costs and opportunity savings by avoiding lines associated with conducting business in a Tax Office.
Persons may contact the TAJ Customer Care Centre at 1-888-Tax-Help (1-888-829-4357) toll-free for further information or assistance.