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This section is new and is currently under construction. 





The firm is to write to the Tax Commissioner Mr. Derek Rawlins seeking  exemption from having to pay payroll tax PRIOR to the pupil beginning employment. It is not granted retroactively. The Training scheme PAYROLL TAX EXEMPTION is not an entitlement, but rather provided on an application basis only and subject to Ministerial approval before  being enacted. All training schemes are vetted by the National Training Board.


Taxpayers must complete the 'Application for Approval of a Training Scheme' which can be found online at   Completed forms must be forwarded to the Office of the Tax Commissioner coupled with a full description of the training programme.  Once vetted you will be contacted by the Office of the Tax Commissioner. If approved the Employer portion of tax on the remuneration paid to the employee in question will be tax exempt. Enquiries can be made via email at or via phone at Tel: 297.7754. The Office is located at F.B. Perry Building I 40 Church Street I Hamilton I Bermuda HM 12