On 22 December 2014, Tax Administration Jamaica published the annual individual income tax exemption threshold for 2015. From 1 January 2015, the threshold is increased from JMD 507,312 to JMD 557,232.

The corresponding tax-free portion to be used by employers in making periodic payments is as follows:

• JMD 10,716 weekly
• JMD 21,432 fortnightly
• JMD 46,436 monthly
• JMD 139,308 quarterly

Amount…