Under the National Housing Trust Act a Self-Employed person is someone gainfully occupied in Jamaica who, in relation to that occupation, is not employed by someone (other than himself/herself) or some company (that he/she does not own).
If you are registering as a self-employed person please visit the Tax Administration Jamaica website for more information.
If you are not sure whether you are self-employed, please take a look at the list below.
Self-Employed persons fall in one of the following 7 categories –
- Persons working for themselves, who may or may not have anyone else working for them, or who have employees who are not required by law to make NHT contributions;
- Persons who are already earning and contributing under the regular payroll of a company or agency but who are also involved in additional income earning activities;
- Persons employed to registered companies as private consultants/contractors (That is, persons employed under a CONTRACT FOR SERVICE who, for example, provide their own tools and other resources to do the job);
- Directors of Companies who are paid Director's Fees;
- Jamaicans who are working overseas on a work permit and are not a permanent resident or citizen of that country (Conditions apply);
- Domestic Workers, gardeners and local care givers who work in the homes of their employers;
- Jamaican citizens employed to Embassies, United Nations Agencies, High Commissions and Consulates situated in Jamaica.
Contributors may or may not be Jamaican citizens, but he/she must be above the age of 18 but not above the age of retirement and earning at least the minimum wage.