Combined employer return You must submit your tax, social security contributions and manpower returns on the combined employer return.
File your combined employer return
Employer return registration help video
VIDEO
It's every employers legal obligation to make sure they deduct and send in their employees' tax and contributions and send manpower information.
Information about setting up a business
Step by step for registering for online employer return service All employers must be registered for online services so that they can submit their combined employer returns.
Use the employer 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 are an employer
Tell Revenue Jersey that you are an employer . This is important because your submissions won't get onto our system unless we have you set up.
Step 2 Register for online services
When you receive your employer notification from Revenue Jersey with your tax and b usiness reference, you're ready to set up your online account.
Go to Employer returns website and begin the registration process. Watch the help video 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 your account After you've registered, you'll receive an activation PIN within 7 to 10 working days. You'll need this to activate your online account.
G o to 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.)
B ecause this is your first time logging in you'll be asked to enter your activation PIN. You'll only need to do this once.
Ready to submit
You're ready to start sending us your employer return information.
Go to the online web portal and enter your user ID and password.
File your combined employer return
Choose upload or e-filing option I f y ou're using the employer website to manually e-file your employer returns, it's secure and the system keeps a record of all your submissions so you can go back and look at what you've sent in.
If y ou're using payroll software to stream your employer returns you can now copy the employer returns website 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 Returns website.
Tailor return Choose if you are making a benefit in kind submission. This is normally provided at the end of the year with your December return. However, 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 and 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 are creating a new employee record.
Name Enter the first name and surname of the employee.
Tax Identification Number (TIN) Enter the employee's TIN. This can be found on their effective rate (ITIS) notice issued by Revenue Jersey.
Social Security number (SSN) Enter the employee's social security number. This can be found on their social security registration card. You will have taken a copy of this with their identification when you started to employ them.
Employment 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.
Employment 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 Employment 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 social security.
Superannuation 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.
Effective rate % This is your employee's current Income Tax Instalment Scheme rate that they will have provided. If you don't have a valid rate then you must take the default rate of 22%. If you used a different rate or multiple rates during the month you can tick the 'more than one rate' box and manually enter the total amount of tax deducted.
Tax deducted 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 more than one rate in the month Tick this box if you used more than one rate during the month. You'll then be able to override the automatically calculated amount and enter the amount taken at the different rates.
Entering the social security information Class 1 or Class 2 contributions Only change this selection to Class 2 if you're not required to pay class 1 contributions for this employee. You then don't need to complete any of the Social Security information.
This will only happen if your employee is not resident and you only have a responsibility to declare the income for tax purposes or you're only completing a manpower declaration as a business owner.
Registration card If social security contributions are required select the type of social security registration card your employee has:
FR1 (blue card) held by most employees, both employee (primary) and employer (secondary) contributions are required to be paid XR1 (red card) generally held by people who have reached retirement age, employer (secondary) contributions only, are required to be paid Social security 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. If the gross salary is more than the upper earnings limit we will calculate the correct contribution amount.
If you're using paper enter the social security pay for the month up to the maximum monthly upper earnings limit for the year.
Employee primary contributions Enter the primary contributions you have deducted for this employee.
Employer secondary contributions Enter the secondary contributions that are due for this employee.
Contributions calculator
Entering the manpower information When manpower information is required All businesses are required to complete manpower information.
If you're a sole trader or self-employed, you need to include yourself as an employee on your return.
However, if you're an employer who just employs staff in a domestic role for your household, such as a nanny, carer, cleaner, housekeeper or a gardener, you won't have an undertaking reference and you're not required to complete the manpower information.
If you're a business that doesn't have any employees you will need to complete the half yearly manpower report in June and December and not the combined employer return.
Undertaking reference The undertaking reference number can be found on your business licence. You need to provide the undertaking reference that this employee works for.
If you have more than one undertaking reference that this employee works for, please ensure you select the correct one for this employee.
If the employee works for multiple businesses, then you will need to complete a separate return for the employee with each relevant undertaking reference.
If you don't know your undertaking reference call The Business Hub + 44 (0) 1534 444444 option 5.
Is this employee exempt from the staff limit? If the employee is licensed, entitled for work, or entitled you would answer no to this question (most employees).
You would only 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 are exempt a replacement person for a member of staff who is leaving, so long as the two 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 for a total period of 60 days or less in any 12 month period as a company director, company secretary, partner, foundation council member, trustee of an express trust, or other such equivalent responsibility a person working in Jersey for a total period of 60 days or less in any 12 month period 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 Are you using a licensed permission for this employee? If the employee is registered, entitled for work, or entitled you would answer no to this question (most employees).
If on your business license it states that you can employ a licensed member of staff and you are 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 be part time.
If there are no contracted hours, then the contract is zero hour.
If you are 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.
Save and return When you have completed the information for this employee select save and return to take you back to the enter employees details screen.
Confirm 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.
Payment Tax You are required, no later than 15 days after the end of each month, to remit to Revenue Jersey the total amount of tax that you have deducted from all your employees, sub-contractors or directors.
Pay employers Income Tax Instalment Scheme (ITIS)
Social Security contributions You need to pay contributions on a monthly basis. P a yment is due by the 15th day o f the month directly following the month that the contribution has been calculated for.
A statement will be sent quarterly so you can check your contributions.
Pay your Social Security contributions and instalments
Troubleshooting common issues
If you are having issues with login or getting an error use this guide to help you solve the problem.
I can't remember my password Click the 'reset password' button at the bottom of the combined employer returns home page. An email will be sent to your registered email address with a link to change your password. You'll need your employer returns user id.
I haven't got my user id You will need to call the Employer Returns Team or email ITIStax@gov.je
My password isn't being accepted Passwords can't be your name or your company name.
Pas swords must be between 8 and 12 characters and include 3 of the following:
Capital letters Lower case letters Numbers Special characters (like £, $ or !) I can't read the characters in the 'security code' box Click the green re-set button. You'll be given a new set of characters. You can do this multiple times.
TIN not matching error Check that the information in your payroll data is correct by checking the details against your employee's latest effective rate notice.
If t he TIN is entered correctly please contact the Revenue Jersey employer team + 44 (0) 1534 440300 option 4.
I need a TIN for my employee The Tax Identification Number (TIN) is included on your employee's ITIS rate notice.
If you don't have your employee's TIN email ITIStax@gov.je with 'Urgent request for employee TIN' in the subject line. Include the employee's name and social security number in your email.
I need my employer TIN You can find the Tax Identification Number (TIN) for your employer correspondence from Revenue Jersey.
If you don't have your employer TIN email ITIStax@gov.je with 'Urgent request for employer TIN' in the subject line. Include your name and the name of the business (if applicable) in your email.
I need extra help to register for online employer services If you need extra support to register for online services please call the Revenue Jersey employer team + 44 (0) 1534 440300 option 4.
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.
Deadlines If you're an employer the deadline for submission and payment of your monthly combined employer return is 15 days after the end of each month.
If you need to make a
benefit in kind return this needs to be submitted by the 31 January in the year following the year in which the benefit was provided.
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