To become a contributor, you must fill out the Tax Administration Jamaica SO4A form.
If you are Self-Employed with a registered business/company, meaning you have registered your business/company at The Companies Office of Jamaica, then you will need to ensure that, prior to completing the SO4A form, an Employer TRN is obtained for the business. If you do not have a registered business/company your personal NIS number and TRN may be used.
If you are within a Self-Employed category of 1 – 5 then you will be required to contribute 3% of your income. If, however, you are classified within the categories of 6 –7
you will instead be required to contribute 2% of your income. Please note that if your income changes after you have registered you are required to visit a TAJ office and update your account, failure to do so may cause you to incur penalties.
Self-Employed persons are required to submit Annual Returns and in some cases, additional documents (such as Income/Expenditure documents, Income Tax Returns, etc.) may be requested by our Compliance Officers.