Form No. So4 - Self Employed Persons Annual Return Of Income, Taxes And Contributions Payable For Year Ended 31, December Page 3
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Section E ‐ COMPUTATION OF TAXES & CONTRIBUTIONS PAYABLE
COMPUTATION OF EDUCATION TAX PAYABLE
Note 4 Enter nil at Line 83 if Line 82 = less than the current annual minimum wage; Current annual minimum wage = $_____________
81
(Add Lines 33, 34 & dividends, interest etc. included in Line 35)
Dividends, Interest, Annuities and Pension
82
. . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Assessable Earnings
(Subtract Lines 81 and 59b from Line 51)
83
(Line 82 x Rate _____ %)
Education Tax Payable
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
84
(Employee contributions only)
Education Tax deducted/paid by Employer(s)
. . . . . . . . . . . . . . . . . . . .
85
(Subtract Line 84 from Line 83 ‐ Transfer to Section F, Line 97, column (a))
NET EDUCATION TAX PAYABLE
. . .
COMPUTATION OF NIS CONTRIBUTIONS PAYABLE
Note 5
Limit Statutory Income less Pension to current NIS ceiling; Current NIS ceiling = $________________ ; Current NIS Rate______%
NIS Payable on Income
NIS Payable on Income
from Employments
fom Self Employment
=
+
88
86
87
NIS Payable
. . . . . . . . . . . . . . . . . . . .
89
NIS deducted and payable by Employer(s)
(Employee and Employers contributions; Attach P24)
. . . . . . . . . . .
90
NET NIS PAYABLE
(Subtract Line 89 from Line 88 ‐ Transfer to Section F, Line 98, column (a))
. . . . . . . . . . . .
COMPUTATION OF NHT CONTRIBUTIONS PAYABLE
NHT Payable on Income
NHT Payable on Income
from Employments
from Self Employment
=
93
+
91
92
. . . . . . . . . . . . . . . . . . . .
NHT Payable
94
NHT deducted and payable by Employer(s)
(Employee contributions only)
. . . . . . . . . . . . . . . . . . . . . .
95
(Subtract Line 94 from Line 93 ‐ Transfer to Section F, Line 99, column (a))
NET NHT PAYABLE
. . . . . . . . . . .
Section F ‐ SUMMARY OF TAXES & CONTRIBUTIONS PAYABLE & BALANCES DUE
(a)
(b)
(c)
Estimated Tax /
Net Amount
Balance
Contribution Paid
Payable
(a) ‐ (b) = (c)
as per S03
96
Income Tax
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
97
Education Tax
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
98
NIS
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
99
NHT
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
100
Total Taxes and Contributions
. . . . . . . . . . . . . . . . . . . . . .
Preparer's Details ‐
FOR OFFICIAL USE
(To be completed if prepared by person other than Taxpayer)
Address
Preparer's Name:
TRN
(Individual/Firm)
Contact Number
Section G ‐ DECLARATION
Note:
Any false statement herein will render you liable to penalties and/or criminal
proceedings.
I declare that to the best of my knowledge and belief this is a true and correct Return of
the whole of my income and a true and correct statement of the information and
particulars given in the form and attached documents.
Taxpayer's Signature
Date
*
This form relates to the annual returns for Self Employed Persons, collectible by the Commissioner General, Tax Administration Jamaica, in
relation to taxes and contributions payable under provisions of the following Acts: Income Tax Act, Education Tax Act, National Insurance
Act, National Housing Trust Act and the Tax Collection Act..
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