Combined Employer Return

About the Combined Employer Return

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

Completing your combined employer return

Filing dates and frequency of returns

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

The filing and payment dates are:

Businesses that don't have any employees will continue to be surveyed on a 6 monthly basis for their manpower information and won't need to complete a combined employer return.

Payment dates

Tax

Your employees' Income Tax Instalment Scheme (ITIS) contribution must be paid by 15 days after the end of each month.

Payment of employer's ITIS

Social Security

Social security contributions are currently paid quarterly.

From October 2022, your social security contributions must be paid by 15 days after the end of each month which will align with tax payments.

Payment of Social Security contributions

Submitting a 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. 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.

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.

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.

If you're a larger business 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, your employees Tax Identification Number (TIN) will be checked to make sure it matches a record held on our system. 

You won't be able to submit data where the TIN or SSN are missing.

You'll get an error message if you submit a record with an invalid TIN.

It's 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

Data accuracy

With all methods, your data will have to be accurate in order for your submission to be processed.

If the data in your submission has any invalid TINs, this will result in the file failing submission.

Tax Identification Numbers (TINs)

The effective rate notices we issue to your employees include the TIN and your must use this along with their Social Security Number.

Find out more about TINs