Combined Employer Return

About the new Combined Employer Return

The new Combined Employer Return (CER) will allow you to file your tax, social security, manpower and benefit in kind on one return.

Filing dates and frequency of returns

The filing dates are being aligned so that the returns can be combined and filed at the same time.

From 1 January 2022 the filing dates will be:

Switch over date: January 2022

​The switchover will happen for the January 2022 return due by 15th February 2022. No 2022 or later returns can be accepted in any of the old formats.

Submitting a 2022 return for the first time

I use payroll software

If your business already has a payroll system, this should be being developed for the new combined employer return changes ready for 2022. If you’re not sure, please check with your payroll provider.

I use employer web services

If your business already uses our employer web services to submit its employees tax information, you’ll need to use this service to send in your contributions and manpower returns as well. You don’t need to do anything extra to use this service, you’ll automatically have access to the new return from the January 2022 submission.

I don’t have payroll software and my business isn’t registered for employer web services 

You’ll need to either consider payroll software or register for our free employer web service which is suitable for small businesses. You’ll then be ready for the new employer return from January 2022.

Register for employer web services

Returns relating to 2021 and earlier 

If you need to send in or correct any returns relating to 2021 or earlier you will still need to use the format by which they were originally sent.  For example using the old returns application software or EMPWeb portal.

How to submit your return

There are 3 ways to submit your return online.

Enter your employees information using Revenue Jersey's online form

This is suitable for small businesses with relatively small numbers of employees (40 or fewer).

You can enter more employees (for example you may have seasonal variations), but if you have too many records the system may slow down.

If you regularly employ more than 40 people we recommend that you use payroll software to send your return in.

How it works

One you are logged in, you input employee earnings, contributions data and manpower information directly into our form to submit your return.

As the information is entered, key elements such as your employees Tax Identification Number (TIN) and Social Security Number (SSN) will be checked and matched against the records held in the system. 

You won't be able to submit data where the TIN or SSN are missing or do not match the information held in the Revenue Jersey systems. It is essential that you have the correct information for all of your employees, to aid the smooth running of this process.

Upload an XML file using the online portal

You can submit your employees’ information using a file in XML format, which can be produced by a payroll system and then uploaded manually using the online portal.

How it works

As the file is uploaded it will undertake a two-stage validation process.

Stage one:

• the XML will be checked to make sure it’s in a valid format and any mandatory elements are correctly included in the file
• if any errors are found, these will be displayed, the whole file will be rejected and it won’t be processed
• you will need to correct any errors before the file can be uploaded again

Stage two:

• employee Tax Identification Numbers (TIN) and Social Security Numbers (SSN) will be matched against the records held in the system
• if any mismatches are found, the errors will be reported, the whole file will be rejected and it won’t be processed
• you will need to correct any errors before the file can be uploaded again
  

Send a file directly from a payroll system 

The sending of the CER is automated by allowing the payroll system to submit a file directly to the Revenue Management System (RMS).

How it works

The payroll system will establish a connection to a file upload portal and transfer the XML file directly to RMS. As the file is uploaded it will undertake a two-stage validation process.

Stage one:

• the XML will be checked to make sure it’s in a valid format and any mandatory elements are correctly included in the file
• if any errors are found, these will be displayed, the whole file will be rejected and it won’t be processed
• you will need to correct any errors before the file can be uploaded again

Stage two:

• employee Tax Identification Numbers (TIN) and Social Security Numbers (SSN) will be matched against the records held in the system
• if any mismatches are found, the errors will be reported, the whole file will be rejected and it won’t be processed
• you will need to correct any errors before the file can be uploaded again

Submitting your return using paper

A paper return is only suitable if you just have one or two employees. If you regularly employ more than 2 people we recommend that you register for Revenue Jersey online services and file your employer return online.

Paper returns will also become a combined return and you will enter tax, social security and manpower information on one monthly form. 

Data accuracy

With all methods, your data will have to be accurate in order for your submission to be processed. Your employees information is validated using both the Tax Identification Number and the Social Security number.

If the data in your submission has any wrong TINs or Social security numbers, this will result in the file failing submission.

Correct errors in your data before January 2022

The majority of employer's submit accurate information, but if you are one of the small number with inaccuracies, it's essential that you plan and take whatever steps you need to, so you can submit accurate and complete data by the date of the switchover.

Changing from Tax Reference Numbers to Tax Identification Numbers (TINs)

Jersey's transition to TINs will continue with the introduction of the new CER, because it will use the TIN rather than the Tax Reference Number.

The effective rate notices we issue to your employees will start including the TIN when we send out the 2022 rate notices later this year.

Find out more about TINs

What to do to prepare

Make sure your data is accurate and complete

If you are unsure whether the Registration card held for any employee is up to date, for example as a result of marriage or separation, please advise the employee to check and if needed, contact Revenue Jersey and CLS to update their details and request a new Registration card.

Replace the old tax reference with the TIN on your payroll systems

When the effective rates are sent out for 2022, they will include the Tax Identification Number (TIN). Please make sure you replace the old tax reference numbers on your records.

Make sure your Payroll software updates are ready

If you use a payroll software to upload or stream an XML file to our online portal to submit your return, you will need to ensure changes are made to the software so that the file you start using from January 2022 contains the new information required.

If you have been sent a link to the new file specification, you have all you need to get started. If you don't have the new specification you can request the link by emailing cer@gov.je and we will ensure you receive communications about updates to the specifications.

If you have a specialised software supplier who provides and updates your software for you each year, they should be making the changes needed in the coming months.

The changes needed to software systems were communicated in February 2020 and latest file specifications are now available.

Changes to software systems February 2020 communication

Move from paper to online services

If you currently use paper to submit your employer returns, consider moving to online services. The combined employer paper return will only be suitable if you have a maximum of two employees.

Once you are registered for online services you will have a record of your submissions for any future returns and it will be quicker and easier to complete.

Register for online employer returns

Contact us at cer@gov.je if you need any help to register for online services.

Why the form is changing

Development timetable