Non-residents Global Assessment scheme

​​Global assessment scheme for employers of non-resident employees working in Jersey for more than 60 days but fewer than 183 days

​A simplified process is available to Jersey employers of non-resident employees who spend between 60 and 183 days in Jersey in a tax year. The Global Assessment Scheme can reduce the administrative burden on employers and employees.

Under the Global Assessment Scheme,​ qualifying employers opt to pay 20% tax for all eligible employees, rather than each employee registering individually and operating ITIS for them.

​Eligible employers

The Global Assessment Scheme is intended for Jersey-resident businesses and permanent establishments (PEs) of non-Jersey businesses (together, 'employers'). To participate, an employer must also:

• ​have a record of good compliance with their tax and social security obligations (this includes prompt submission of Combined Employer Returns and prompt payment)
  
• be able to provide evidence of employees’ arrival and departure dates in Jersey ​

Participation in the scheme requires the informed consent of each employee included.

Employers must obtain and retain evidence of each employee’s informed consent.

​​Eligible employees

To be included in the Global Assessment Scheme, an employee must both:

• be physically present in Jersey for more than 60 days but fewer than 183 days in total during the calendar year, whether or not those days are consecutive
• be subject to social security contributions in their home jurisdiction

Employees included in the scheme will not receive individual tax assessments or certificates confirming tax paid in Jersey. They may be unable to claim foreign tax relief or a foreign tax credit in their home jurisdiction. Employees should check how this effects their personal tax obligations in their country.

Annual opt-in

Employers wishing to use the Global Assessment Scheme for a given tax year must opt in for that year by completing and submitting an opt-in form as soon as the obligation arises.

As the scheme operates on an annual​ basis, employers are required to opt in separately for each tax year. The obligation to opt in arises when the first employee intended to be covered by the scheme either reaches 61 days spent in Jersey, or is exp​ected to do so during the year.

Opt-in to non-resident global assessment scheme

To complete the form, employers have to provide their name, address, and Jersey Tax Identification Number (TIN). The names of employees participating in the scheme will not be needed until the annual return is filed after the year-end. ​

On receipt of the opt-in form, Revenue Jersey will either accept or reject the application. Employers should retain this confirmation for their record.

Employers may appoint a tax agent to act on their behalf for the purposes of preparing and submitting the opt-in form, annual return and any associated correspondence with Revenue Jersey.

​Year-end reporting and payment

Employers participating in the Global Assessment Scheme must submit an annual return to Revenue Jersey by 15 January following the end of the tax year. The return must include a schedule listing all employees covered by the scheme during the year along with their gross taxable income.

The employer’s tax liability is calculated by combining the total paid salaries for all eligible employees and grossing up by a factor of 5/4. This reflects the fact that, under the Global Assessment Scheme, the employer bears the employee’s income tax liability.

A link to the Global Assessment Annual Return will be published on this website later in 2026.

Where an employer also files a global benefits in kind (BIK) return, these can be submitted​ together.

Payment arrangements for income tax due under the Global Assessment Scheme should be in place ahead of submitting the Global Assessment Annual Return, so that tax due under the scheme can be cleared as the year-end reporting is processed.