Jamaica

Legislation

THE HUMAN EMPLOYMENT AND RESOURCE TRAINING ACT, 1982
(Act 13 of 1982)

Power of Minister to remit contributions

16—The Minister may remit the whole or any part of the contributions payable by any employer if he is satisfied that it is just and equitable to do so; and notice of such remission shall be published in the Gazette.

General

Register of trainees

17—(1) The Board shall cause to be kept a register of the names, addresses, qualifications and such other particulars as may be prescribed, of all persons who are selected as trainees.

       (2)  The Board shall cause to be issued to every person selected as a trainee under this Act a certificate in the prescribed form.

Eligibility for selection as a trainee

18—Any person who—

applies to the Board in the prescribed form; and

satisfies the Board that he possesses the prescribed qualifications,

shall be eligible for selection as a trainee under this Act.

Desgination of inspectors

19—The Board may designate such persons as it things fit to be inspectors for the purpose of giving effect to the provisions of this Act.

Power of inspectors

20—(1) An inspector shall, for the purposes of this Act or the regulations, have power to do all or any of the following—

Enter at all reasonable times any premises or place (other than a private dwelling-house, not used by, or by permission of, the occupier for the purpose of a trade or business) where he has reasonable grounds for supposing that any trainees are employed or are undergoing training;

To make such examination and enquiry as may be necessary for ascertaining whether the provisions of this Act or the regulations are being or have been complied within such premises or place;

To exercise such other powers as may be necessary for carrying this Act or the regulations into effect.

      (2) The occupier of any such premises or place and any other person who is or has been providing training for or employing any trainee, the servants and agents of any such occupier or other person, and any trainee shall furnish to an inspector all such information and shall produce for inspection all such documents as the inspector may reasonably require.

      (3)  Any person who-

wilfully delays or obstructs an inspector in the exercise of any power under this section; or

without lawful excuse, refuses or neglects to answer any question or to furnish any information or to produce any document when required to do so under this section; or

conceals or attempts to conceal any person or attempts to prevent any person from appearing before or being questioned by an inspector, shall be guilty of an offence against this Act.

      (4) Every inspector shall be furnished with a form of identification, and on applying for admission to any premises or place for the purposes of this Act or the regulations shall produce such identification.

Interest payable on overdue contributions

21—(1) All sums due to the Trust by way of contributions unless regulations otherwise provide, shall bear interest at the rate of twenty per cent per annum (or such other rate and from such date as may be prescribed) and shall be recoverable as debts due to the Trust.

       (2)  A certificate of a Collector of Taxes that any sum due to the Trust or interest thereon is payable under this Act and that payment has not been made to the Trust, or, to the best of his knowledge and belief, to any person acting on behalf of the Trust, shall be sufficient evidence that the sum mentioned in the certificate is unpaid and is due to the Trust, and any document purporting to be such a certificate as is mentioned in this subsection shall be deemed to be such a certificate unless the contrary is proved.

Proceedings against inspectors under this Act

22—In any action or other legal proceedings brought against any inspector in respect of any act done in pursuance or execution or intended execution of this Act or the regulations, the plaintiff shall not recover unless he alleges in his pleading and proves at the trial that such act was done either maliciously or without reasonable and probable cause.

Power to conduct proceedings

23—An inspector or other person may be authorized by the Board to institute or conduct proceedings for an offence against this Act or the regulations, which is triable summarily.

Offences and penalties

24—(1) If any employer has failed or neglected—

to pay any contributions which under this Act or the regulations he is liable to pay; or

to comply with the requirements either of this Act or the regulations relating to the payment and collection of such contributions and the furnishing of information relating thereto,

such employer shall be liable on summary conviction in a Resident Magistrate’s Court to pay any amount of contributions outstanding at the date of conviction and in addition a fine not exceeding five thousand dollars or treble the amount of contribution which is unpaid, whichever is greater, and in default of such payment to imprisonment with or without hard labour for a period not exceeding twelve months.

        (2)   If any person—

practices or is concerned in any fraudulent act, contrivance or device with intent to defraud the Trust of contributions; or

for the purpose of obtaining any allowance, relief, benefit or payment under this Act or the regulations, whether for himself or some other person, or for any other Purpose connected with this Act—

knowingly or recklessly makes any false statement or false representations;produces or furnishes or causes or knowingly allows to be produced or furnished, any document of information which he knows to be false in a material particular,

he shall be liable on summary conviction in a Resident Magistrate’s Court to a fine not exceeding five thousand dollars to treble the amount of the contribution in respect of which payment is sought to be evaded, and in default of payment to imprisonment with or without hard labour for a term not exceeding twelve months.

       (3)  Where a person convicted of an offence under  subsection (1) is a body corporate every person who at the time of the commission of the offence was a director or officer of the body corporate shall, unless he proves that it was committed without his knowledge or that he exercised all due diligence to prevent the commission thereof, be guilty of the offence.

        (4)  Any sum, other than a fine, payable under the  foregoing provisions of this section shall be paid into the H.E.A.R.T. Fund.

        (5)  Nothing in this section shall be construed as preventing the Trust from recovering by means of civil proceedings any sum due to the Trust.

        (6)  Every person having any official duty in relation to, or is employed in, the administration of this Act shall regard and deal with as secret and confidential all documents, information, returns, assessment lists or copies of such lists obtained from the Commissioner and relating to the income or items of income of any person and shall make and subscribe a declaration to that effect before a Justice of the Peace.

        (7)  Every such person as is referred to in subsection (6) having possession of or control over any such documents, information, returns or assessment lists or copies of such lists relating to the income or items of income of any person, who at any time communicates or attempts to communicate such information or anything contained in such documents, returns, lists or copies of such lists to any person—

other than a person to whom he is authorized by the Minister to communicate it; or

otherwise than for the purpose of this Act, shall be guilty of an offence against this Act and shall be liable on a summary conviction in a Resident Magistrate’s Court to a fine not exceeding five thousand dollars and in default of payment to imprisonment with or without hard labour for a term not exceeding twelve months.

      (8)  If any person is guilty of any contravention of any of the requirements of this Act or the regulations in respect of which no special penalty is provided, he shall for each offence be liable on summary conviction before a Resident Magistrate to a fine not exceeding one thousand dollars or to imprisonment with or without hard labour for a period not exceeding six months, and where such offence is continued after conviction such person shall be guilty of a continuing offence and in respect of each day during which such offence continues shall be liable to a fine not exceeding five hundred dollars.

(8/1986) (3/89) Designation of responsible officer by companies (3/89)

24A—(1) Where an employer liable to pay contributions is a company incorporated or registered under the Companies Act, and is liable to make contributions under this Act, such employer shall designate an officer of that company (hereinafter in this section referred to as the "responsible officer") who shall be –

answerable for doing all such acts, matters and things as are, by virtue of this Act or the regulations, required to be done by the company in relation to the payment of contributions; and

be responsible for making payment to the Trust of all contributions due to the Trust by the company in accordance with the provisions of this Act or the regulations relating to the payment of such contributions.

         (2) The company shall give written notice to the Collector of Taxes of any designation made pursuant to subsection (1) and shall also notify the Collector of any change in that designation.

         (3)  In the absence of any designation pursuant to subsection (1), the person who is the managing director of the company, or as the case may be, the person who (by whatever name called) performs in Jamaica the duties normally carried out by a managing director or, if there is no such person, the person in Jamaica appearing to the Collector of Taxes to be primarily in charge of the company’s affairs shall for the purposes of this section be deemed to be the responsible officer.

         (4)  A responsible officer shall, within fifteen days after the end of each month, notify the Collector of Taxes of any outstanding balances of contributions payable to the Trust by the company as at the end of that month and any responsible officer who fails to do shall be guilty of an offence under this Act.

        (5)  A responsible officer who fails or neglects to carry out his duties in accordance with this section shall-

in the event of a failure or neglect to make payment of contributions as required by this section, be jointly and severally liable together with the company for all contributions and any penalty in relation thereto;

in any other case, be liable for any penalties under this Act, unless he satisfies the Collector that-

there were bona fide reasons for the failure or neglect and that payment could not have been made in circumstances; or

he was overruled by the board of directors of the company (hereinafter referred to as the board) or was otherwise prevented by the board or by any director thereof from carrying out his duties under this section.

       (6)  If the Collector is not satisfied as to the matters referred to in subsection (5), he shall advise the responsible officer in writing of his decision.

       (7)  Where the responsible officer satisfies the Collector pursuant to subsection (5) that he was overruled or prevented as mentioned in that subsection, each director of the company shall be jointly and severally liable (together with the company) for all contributions and any penalty in relation thereto unless he proves that- there were bona fide reasons for overruling the responsible officer or preventing payment and that payment of contributions could not have been made in the circumstances; or he was neither a party to the decision of the board to overrule the responsible officer not a party to any action by the board or any other director to prevent payment.

       (8)  A person who is designated a responsible officer shall not be liable in respect of contributions which became payable-prior to the date of his designation; or during any period when consequent on notification to the Collector, he is not the responsible officer.

Regulations

25—(1) The Minister may make regulations— required by this Act to be made; or for the purpose of modifying or affecting the operation of any provision of this Act expressed (in whatever terms) to be subject to the provisions of any regulations; or as the Minister may consider necessary or desirable generally for the better carrying into effect of the provisions of this Act.

     (2) Without prejudice to the generality of subsection (1) the Minister may by such regulations provide for—

         (3)  If any person fails to comply with any provision of the said regulations requiring him to furnish a return or other information or to give any certificate or to produce wages sheets or other documents or records he shall be guilty of an offence and liable on summary conviction in a Resident Magistrate’s Court to a penalty not exceeding one thousand dollars and in the case of a continuing offence to a further penalty of the like amount for every day during which the failure continues after conviction.

       (4)  Notwithstanding the provisions of section 29 of the Interpretation Act, regulations under this Act may provide in respect of a breach of any of the provisions thereof that the offender shall be liable to such fine not exceeding one thousand dollars or to such term of imprisonment with or without hard labour not exceeding six months or to both such fine and imprisonment as may be therein prescribed.

      (5)  Any power conferred thereby to make regulations may be exercised—

either in relation to all cases to which the power extends or in relation to all those cases subject to specified exceptions or in relation to any specified cases or classes of case; and

so as to make, as respects the cases in relation to which it is exercised—

the full provision to which the power extends or any less provision (whether by way of exception or otherwise);

the same provision for all cases in relation to which the power is exercised or different provision for different cases or classes of case or different provision as respects the same case or class of case for different purposes of this Act;

any such provision either unconditionally or subject to any specified condition.

           (6)   Any regulations under this Act may contain such incidental or supplementary provisions as appear to the Minister to be expedient for the purposes of the regulations.

Third schedule

          (7)   Until other provision is made pursuant to this Act the Regulations set out in the Third Schedule shall have effect.

Amendment of Income Tax Act

26—The Income Tax Act is hereby amended—

by deleting the fullstop appearing at the end of paragraph (r) of subsection (1) of section 13 and substituting therefor a semicolon and adding next after paragraph (r) the following—

"(s) the amount of any contribution paid pursuant to the Human Employment and Resource Training Act, 1982: Provided that where such person employs a person as a trainee pursuant to that Act (hereinafter referred to as "the trainee"), the aggregate of the contributions paid pursuant to such Act as aforesaid and the amount of the emoluments, subject to such limit as may be prescribed under that Act, paid by such person to the trainee shall be deducted."; and

by inserting therein next after section 14A the following as section 14B—

Deductions in respect of specified workers

14B—In ascertaining the chargeable income in respect of income tax of any person who proves to the satisfaction of the Commissioner in the prescribed manner that—

he employed a person selected as a trainee under the Human Employment and Resource Training Act, 1982; and the remuneration of the trainee is deductible as an expense under section 13(1); and the Minister or any person authorized by the Minister has certified, that such person has satisfactorily provided the trainee with the required training and employment, there shall be deducted as a disbursement or expense wholly and exclusively incurred by such person in acquiring the said income during the second and third years, respectively, of the period of employment an amount equivalent to 75% of the trainee’s remuneration in each such year, so, however, that, in respect of a female trainee, there shall be deducted as aforesaid an amount equivalent to 80% of the remuneration of such female trainee."

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