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Information and public services for the Island of Jersey

L'înformâtion et les sèrvices publyis pouor I'Île dé Jèrri

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Completing your combined employer return


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.

Step 1 Login to employer services

Go to the online web portal and enter your user ID and password.

File your combined employer return

If you're not already registered you'll need to register first.

Registration help

Payroll software

If you use payroll software that automatically streams your data make sure you have entered the user ID and password into your payroll system. Your software should then automatically connect to our online portal and upload your payroll file.

If you manually upload the employer return from your computer select the xml option in step 2.  

Step 2 Choose upload or e-filing option

Upload a payroll file

If you use your payroll software to manually upload your employer return select the xml option and then upload the file or drag the file into the upload area. The file will then be checked for any errors that will prevent submission. 

Trouble shooting common errors


If you are using our employer web services to enter and submit your employees details select the e-filing option and then save and continue.

Step 3 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.

Step 4 Return overview

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

Step 5 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.


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

No Class 1 contributions

Only tick this box if you are 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 in small number of cases, for example your employee is not resident and you only have a responsibility to declare the income for tax purposes. 

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 are 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.

Contract type

Select the contract type for this employee.

If they work for 25 hours per week or more this is full time employment.

Less than 25 hours would 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.

Step 6 Confirm and submit

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

Summary for the month

If you are submitting your return online, this is automatically completed.

If you complete a paper combined return you'll need to enter the following totals:

  • number of employees and sub-contractors (including exempt sub-contractors) 
  • gross pay of all your employees
  • tax deducted from your employees
  • gross pay of all your sub-contractors 
  • tax deducted from all your sub-contractors
  • gross pay of all your exempt sub-contractors
  • superannuation from all your employees
and then sign and complete the declaration.

Online filers will confirm that they have read the declaration and then can select submit return to finish the combined employer return submission.



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

At the end of each quarter, a statement of account will be sent to you. Payment is due on demand, but we give seven working days for you to pay the account.

If you employ 80 staff or more, you need to pay contributions on a monthly basis. Payment is due by the 15th day of the month directly following the month that the contribution has been calculated for.

Monthly payment of contributions

From October 2022 all contributions will need to be paid monthly. Your first monthly payment based on your October 2022 return, will be due by the 15 November 2022.

The statement will still be sent quarterly so you can reconcile your contributions.

Pay your Social Security contributions and instalments

Trouble shooting common issues

Please see the list below for common submission errors and their solutions.


​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 the 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 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 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 help to register for online employer services

​We have step by step guidance to help you register.
If you need extra support to register for online services please call the Revenue Jersey employer team + 44 (0) 1534 440300 option 4.

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