On April 1, 2017, the income tax threshold for Jamaican workers was increased to $1,500,096 per annum, Karen James is employed as an assistant accountant at a local distribution company. She is paid an annual basic salary of $2,400,000. She also receives monthly non-taxable uniform and laundry allowance of $12,000 and taxable meal allowance of $8,000 monthly Notes: Statutory Rates Deductions Employee's Rate Employer's Rate Income tax 25% of taxable income NIS 2.5% of gross income 2.5% of gross income Education Tax 2.25% of statutory income 3.596 of statutory income NHT 2% of gross income 3% of gross income (H) NIS is paid at 2.5% of gross income up to $1,500,000 p.a. after that the "flat rate" applies