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Reference · Jamaica

The P45 in Jamaica — when an employee leaves

When someone leaves your employment, you give them a P45 — the certificate of their pay and statutory deductions for the year so far. Here's what it is and how to produce one.

Updated 2026 · general guidance, not tax advice

What a P45 is

A P45 is the leaving certificate an employer gives a departing employee. It records:

It lets the employee — and their next employer — continue the year's tax position correctly instead of starting from scratch.

Run the final pay first. The P45 carries year-to-date figures, so process the employee's last pay (including anything outstanding) before you produce it — otherwise the totals will be short.

How to produce one

  1. Run the final pay

    Process the employee's last pay period — including any outstanding pay or a redundancy payment — so their year-to-date totals are complete. (See the redundancy guide if it applies.)

  2. Open the P45 in Brawta

    Go to Returns and choose P45 for that employee. Brawta fills the figures from their pay history — you don't re-key anything.

  3. Check the leaving date & totals

    Confirm the date of leaving and that the year-to-date emoluments and deductions look right.

  4. Give the employee their copy

    Generate the P45 on the official TAJ form and hand the leaver their copy. Keep one for your records.

    This is a separate obligation from filing, and it has not gone away. The P45 you give the employee is what they hand their next employer so their tax carries over correctly. Filing it with TAJ does not discharge it, and TAJ filing it online does not either.

  5. File the P45 information online

    P45 information is submitted through TAJ eServices, on your PAYE account. Only current employers — or those who were employers at some point in the current year — can submit.

    You then choose how to provide the leaver details:

    • Manual entry — key the leaver in. For several at once, use Add a Record on the P45 table before moving on.
    • Excel Upload — choose your file and click Import. Brawta builds this .xlsx in TAJ's own upload-template layout.

    Review what came in, tick the declaration, and submit.

    If you left the deductions blank, the portal stops you with an alert rather than accepting it — you either enter the deductions or confirm there were none. Worth knowing before you assume a quiet screen means it went through.

    TAJ publishes its own step-by-step with screenshots at jamaicatax.gov.jmHow To…How to Submit Employee(s) P45.

Common questions

Brawta's P45 - Particulars of Employee Leaving - with the online-upload file and the employee's copy

The P45 as Brawta produces it: the TAJ upload file, and the copy you hand the leaver. Click to open it in the demo.

A correct P45 in a couple of clicks.

Run the final pay and Brawta fills the official P45 from the employee's history — accurate, on the right form, private on your machine. Free to try.