PCJ – $10.45M Outstanding GCT, $35.46M in Statutory Deductions

Auditor General's Findings

The 2023/2024 Auditor General’s Annual Report covered the audit of the Pharmacy Council of Jamaica’s (PCJ) 2020/2021 financial statements, under the Ministry of Health and Wellness.

On tax obligations, the audit found PCJ owed $1,076,743 in GCT for FY 2020/2021 and a further $4,554,038 for prior years up to March 2020, plus $375,174 in penalties and interest (as at March 2021) for failing to remit income tax withheld from fees paid to Board and Committee Members.

By the time of reporting, PCJ had paid off the withheld income tax in full, though the associated penalties and interest had grown to $592,242.73 by November 2024. On the GCT side, Management paid over $287,751, leaving an outstanding balance of $10.45 million as at December 2024, an amount PCJ said it could not pay in full and intended to settle through a payment plan with Tax Administration Jamaica (TAJ).

Separately, the audit found that the Ministry of Health and Wellness had failed to pay over $22.6 million in statutory deductions withheld from PCJ employees’ salaries, with arrears dating back to 2013. By December 2024, this had grown to $35.46 million, including $14.84 million in penalties and $17.06 million in interest, spanning Education Tax, PAYE, NIS and NHT. This delay breached the Financial Instructions, denied employees their NIS/NHT benefit entitlements, and was referred to the Financial Secretary for surcharge consideration.