This claim, for unpaid employer’s contributions, is brought pursuant to the National Housing Trust Act (hereinafter called “the Act”). Under the Act an employer is obliged to deduct its employee’s contribution, from that employee’s salary, and pay it over to the National Housing Trust, see section 12(1) of the Act. An employer is also obliged to pay to the National Housing Trust an employer’s contribution (hereinafter called the “employer’s contribution” in respect of each person employed by him, see section 11 of the Act and the schedule to regulation 2 of the National Housing Trust (Contributions) Regulations, 1979

This ruling has important consequences for the Security Industry in Jamaica. Read the full document.