Completing your combined employer return

​File your combined employer return

​Employers must file their employees' tax, Social Security contributions and manpower returns on the combined employer return.

You must also deduct tax and contributions and make a payment.

Find more information on register as an employer.

​ File your combined employer return

What to inclu​de on the return

​You must send us a return for all:

• employees, including part time and students
  
• office holders
• directors
• labour-only subcontractors

Your return must include:

• employee's full name
• employee's TIN (Tax Identification Number)
• employee's Social Security number
• employee's earnings (gross salary)
• amounts deducted from employee's earnings for approved superannuation schemes
• the amount of tax deducted and the effective rate applied
  
• the employment start date for the employee, if in the year
  
• the employment end date for the employee, if in the year
  
• exemption number, only for labour-only subcontractors
  
• Social Security gross pay
• amount deducted of Class 1 and Class 2 Social Security contributions
  
• manpower information
  

​Returns for earlier years​

You can file or amend returns from 2022 directly on the combined emploter return. ​

If you need to file or replace a return for ​before 2022 email CER@gov.je.

Making a payment​

You must pay no later than 15 days after the end of each month:

• the total amount of tax deducted
• the primary Social Security contributions deducted
• the secondary Social Security contributions due

​This is for all your employees, sub-contractors or directors.​

Tax and Social Security need to be paid to 2 separate accounts as they are for different funds.

It's a criminal offence if you don't pay your employees' tax and contributions on time. If we prosecute you the court can also apply a fine which you'll have to pay in addition to your employer's liability.

Pay ITIS and Social Sec​urity contributions​

Mistakes on your return​

​You can edit any of the information in the return.

If you need to make a correction after your have filed your combined employer return, you'll need to resubmit​ the return.

To amend a return you have filed:

1. log in
2. select 'amend previous returns'
3. select 'amend return' on the month you need to change
4. go to step 5 'enter return details' and edit existing employees or add extra employees
5. confirm and submit
   

You'll need to pay any extra tax or Social Security as a result of the amendment.

You can request any credits to be rolled forward to the next​ month.

Deadlines, late filing and penalties

You must submit the combined employer return 15 days after the end of each month.

Benefits in kind need to be filed by the 15 January in the following year in which the benefit was provided.

Benefits in kind​

Late filing

If you don't file your returns on time we'll send you an estimated bill. This will be based on your previous returns or on the best available information.

You must pay the estimated bill immediately.

You have 15 days to appeal against this bill. To settle an appeal and replace the estimate with the correct sum, you must submit the relevant return and pay any amount due.

If you've already paid the balance on the estimate and the amount due on the return is lower, the difference will be held as a credit against the next return.

Penalties​

You’ll have to pay a penalty if you don't file your return on time.

If you fail to file your return on time, or do not file your return, you can be taken to court and pay further penalties.​

​

Issues logging in or error messages

Forgotten your password

On the combined employer return homepage select 'reset password'.

You'll receive an email with a link to change your password.

You'll need your user ID to reset your password.

​Forgotten your user ID

You need to email the employer name and TIN​ to ITIStax@gov.je.

We'll send the user ID to the email address on our records.

Password being rejected

Passwords must be between 8 and 12 characters and include 3 of the following:

• capital letters
  
• lower case letters
• numbers
  
• special characters (like £, $ or !)
  

​Can't read the characters in the 'security code' box

​Select the green reset button to get a new set of characters.​

You can do this multiple times.

TIN not matching error

Make sure the information in your payroll data is correct by checking the details against your employee's latest effective​ rate notice.

If the TIN is entered correctly email your user ID and a screenshot of the error to ITIStax@gov.je.

​Employees' TIN

Employees Tax Identification Number (TIN) is on their ITIS rate notice.

If you don't have an employee's TIN email ITIStax@gov.je with the subject line 'Urgent request for employee TIN'. Include their name and Social Security number in your email.​

​Employer's TIN

You can find your employer's​ Tax Identification Number (TIN) on your employer correspondence from Revenue Jersey.

If you don't have your employer TIN email ITIStax@gov.je with the subject line 'Urgent request for employer TIN'. Include your name and the name of the business in your email.

​Help to register for online employer services

If you need more support to register for this service call us on + 44 (0) 1534 440300 and select option 4.​

Changing your email address

You can change your email address on the emplo​yer return by going to the 'your account' section.

If you can't log in email CER@gov.je:

• the employer TIN
  
• user ID
• confirmation of the new email address​

​Registering for online services step by step

All employers must be registered for online services so that they can file their combined employer returns.

Use the employer returns ​website to:

• stream and verify employer returns from payroll systems
  
• upload a verified xml file from payroll systems
  
• e-file your employer returns by manually entering your employees' information
  

Step 1: Tell us you're an employer

Tell us you're an employer. Your submissions will not get onto our system if you're not registered as an employer and set up.

If you're not you can register as an employer.

Step 2: Register for online services

When you receive your employer notification from Revenue Jersey with your tax and business reference, you're ready to set up your online account.

Go to the employer returns website and begin the registration process. Watch the video on how to register and follow the instructions.

Once you've completed registration keep a record of your password and 11 digit user ID in a safe place.

Step 3: Activate the service

After you've registered, you'll receive​ an activation PIN within 10 working days. You'll need this PIN to activate the service.

Go to the employer returns website and log in with your user ID and password. This is the 11 digit user ID you were given and the password you created during the registration stage.

From the list of services available, click on the 'awaiting activation' button and then enter the activation PIN. You will only need to do this once.

Step 4: Start filing

​You can now start sending us your employer return information.

Go to the employer return website and enter your user ID and password to start filing your combined employer return.​

​​Guidance to complete your return

Choose upload or e-filing option

The combined employer return is secure. The system​ keeps a record of all your submissions so you can go back and look at what you submitted.

If you're using payroll software to stream your employer returns you can copy your user ID and password into your payroll software so it can upload and verify the data.

If you have an application that produces a correctly formatted XML employer return you can upload the file to the combined employer return.

Tailor return

Choose if you're making a benefit in kind submission.

This is normally provided at the end of the year with your December return.

If your business has ceased trading you would enter the cessation date and submit the benefit in kind information.

Return overview

Select save and continue to go to the Return Overview, select ITIS, save and continue. Then enter your employees details.

​​Entering your employees' details

If you've used the return for previous months your employees' details will have been saved from the last return.

Edit an existing employee to submit the information for that month, or add employee if you're creating a new employee record.

N​​a​​​​​me

Enter the first name and surname of the employee.

Tax Iden​​tification Number (TIN)

Enter the employee's TIN.

This can be found on their effective rate (ITIS) notice issued by Revenue Jersey.

Soci​al Secu​rity number (SSN)

Enter the employee's Social Security number.

This can be found on their Social Security registration card. You should have taken a copy of this when they started working for you.

Empl​oyment or contract start date

If this is the first return for this employee, enter the date that their employment or contract started.

You don't need to enter this information on future returns unless they leave and then return to your employment at a later date.

Employ​ment or contract finish date

If this is the last return for this employee, enter the date that their employment or contract finished.

This employee should then not be included on any future returns unless they return to your employment. 

Entering the tax information​

Emplo​yment type

Select the relevant employment type for the employee:

• employed
• sub-contractor
• exempt sub-contractor

If they are an exempt sub-contractor you'll also need to enter the exempt identification number from their exemption card or certificate.

Gross​​ taxable pay this month

This is the amount you've paid your employee before you take off any deductions like tax or contributions.

Sup​​erannuation this month

If you deducted an amount from your employees gross taxable pay for a payment into a work place pension scheme, enter the amount of their contribution this month.

Effe​​ctive rate %

This is the employee's current Income Tax Instalment Scheme (ITIS) rate they should have provided.

If you don't have a rate then you must take the default rate of 22%.

If you used a different rate or multiple rates during the month you can select the 'more than one rate' box and manually enter the total amount of tax deducted.

Tax de​​ducted

This will be automatically calculated based on the percentage rate if you use the online form.

You can override this and enter a different amount if you used more than one rate.

If you used mor​​e than 1 rate in the month

Select this box if you used more than 1 rate during the month.

You'll then be able to override the automatically calculated amount and enter the amount deducted at the different rates.​

​​Entering the Social Security information

Class 1 or Class 2 contributions

Only change this selection to Class 2 if you don't need to pay Class 1 contributions for the employee. You then don't need to complete the Social Security information.

This can only happen if:

• your employee is not resident and you only have a responsibility to declare the income for tax purposes
• you're only completing a manpower declaration
  

Reg​​istration c​ard

If Social Security contributions are needed select the type of Social Security registration card your employee has:

• blue card (FR1) held by most employees, both employee (primary) and employer (secondary) contributions must be paid
  
• red card (XR1) generally held by people who have reached retirement age, employer (secondary) contributions only, must be paid
  

Social Secu​​rity pay this month

This figure will be automatically entered from the taxable gross pay amount. If you need to enter a different value for the Social Security pay you can override the figure.

You'll need to adjust the Social Security pay if the employee has, for example:

• ​earnings below the Social Security Minimum Earnings Threshold. In which case enter the gross earnings as £0 and the social security as £0
  
• accommodation provided
  
• received shares from share awards schemes
  

It​ems to include in the employees Social Security pay

Items not to include in the employee's Social Security pay​​

Employer contribution rates and calculator

Employee ​​primary contributions

Enter the primary contributions you have deducted for the employee.

Employer ​​secondary contributions

Enter the secondary contributions that are due for the employee.

Employer contribution rates and calculator​

​Entering the manpower information​

All businesses must complete the manpower returns information.

​However, you don't need to complete this information if you employ staff in a domestic role for your household such as a:

• nanny
• carer
• cleaner
• housekeeper
• gardener

This is because you won't have a business (undertaking) reference.

If you're a sole trader or self-employed, you need to include yourself as an employee on your return.

If your business doesn't have any employees you need to file the half year​ly manpower rep​ort in June and December and not the combined employer return.

Find more information on manpower returns.

Bus​​iness (undertaking) reference

The business (undertaking) reference number can be found on your business licence. You need to provide the business reference that this employee works for.

If you have more than 1 business reference this employee works for, make sure you select the correct one for this employee.

If the employee works for multiple businesses, then you'll need to complete a separate return for the employee with each relevant business reference.

If you don't know your business reference call The Business Hub on + 44 (0) 1534 444444 and select option 5.

Is this employee exemp​​t from the staff limit?

​The number of staff you can employ can be found on your business licence.

Staffing li​mits​

If the employee is licenced, entitled for work, or entitled you would answer no to this question (most employees).

If an employee is licenced to work full time for another employer and they just do some part time hours for you, they would be exempt from your staffing limit, so you would answer yes to this question. This exemption will be in place until 31 December 2024.

You would also answer yes to this question for a registered employee if they meet any of the following criteria:

• anyone under the age of 16
  
• a young registered person in possession of a letter from the Population Office confirming that they're exempt
  
• a replacement person for a member of staff who is leaving, so long as the 2 employees do not overlap one another for a period longer than 30 days
  
• a replacement person covering the parental leave of another person for a period not longer than 12 months
  
• a replacement person covering any leave or absence of another person for a period no longer than 3 months
  
• a person working for the business for a total period of 10 days or less in any 12 months
  
• a person working as a company director, company secretary, partner, foundation council member, trustee of an express trust, or other such equivalent responsibility for a total period of 60 days or less in any 12 month period
  
• a person working in Jersey for one or more financial service companies where each such company is a member of an international group and for which the person works mainly outside Jersey for a total period of 60 days or less in any 12 month period
  

Are you using a l​​icensed permission for this employee?

If the employee is registered, entitled for work, or entitled you would answer no to this question (most employees).

If your business licence states that you can employ a licenced member of staff and you're using this permission for this employee, then you would answer yes.

Full time, part time ​or zero hour contract​

Select the contract type for this employee.

If they work for more than 25 hours per week, this is full time. 

If they work for 25 hours or less, this is part time.

If there are no contracted hours, then the contract is zero hour.

If you're the owner working for your own business, then choose full time or part time.

Weekly contracted hours​

This is the number of weekly hours stated in the contract of employment. If the contracted hours relate to a different time period, for example monthly, then you need to convert it to a weekly figure.

Enter the number of hours to the nearest whole number.

If you're the owner working for your own business your contracted hours can be entered as 0.

​Saving and submitting

Sa​ve

When you have completed the information for this employee select save and return to take you back to the enter employ​ees details screen.

Confir​m and submit​

When you have entered all your employees for the month select confirm and submit.

Summary​​ for the month​

This is automatically completed so you can check your declaration.

Confirm you have read the declaration and then select ​submit return to finish the combined employer return ​submission.​

Software developer information​

For the latest version (v1.07b) of the file specifications, notes and example files send an email to ITISTax@gov.je to get a link to download the developer files.​​