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Calculating and updating your tax rate (ITIS)

Paying tax if you're employed

If you're employed your employer will deduct tax from your salary. These tax deductions are an Income Tax Instalment Scheme (ITIS), it's not PAYE.

The rate is calculated by Revenue Jersey based on your tax registration or most recent tax assessment and deducted from your employment income.

When you first register, you'll give us your income details, which need to be as accurate as possible, to make sure you're paying the right amount.

If you're liable to pay tax, you'll complete a tax return each year and an amended rate will be issued once this return has been assessed.

If you owe any tax at the end of the year you'll need to make a balancing payment or your rate will be increased to try and cover the shortfall.

Whenever you receive an updated effective rate notice, you must hand it to your employer.

Update or get a copy of your ITIS rate

Let us know if you:

  • start work for the first time
  • get a pay rise
  • change jobs with a different salary
  • increase or reduce your working hours
  • take on additional work (for example part time or start working for yourself)
  • were previously unemployed or only working part time and are going into full time employment
  • need another copy of your existing rate

Changes in income will affect the amount of tax you need to pay. 

​The sooner you tell us, the sooner we can update your rate to make sure you don't underpay your tax.

Request ITIS effective rate

How much tax you'll pay

The amount of tax you'll pay depends on:

  • your income
  • the allowances and deductions you can claim
  • if you owe any tax from previous years
The following table is for a single person with no other deductions. If your income fluctuates, for example your regularly work extra hours, you'll need to work out your average earnings.  
​Weekly income (£)
​Tax and LTC %
​ITIS rate (rounded up to nearest whole %)
​Weekly amount deducted (£)
​up to 305
​0
​0
​0
​350
​3.53
​4
​14
​450
​8.96
​9
​41
​550
​12.41
​13
​72
​650
​14.80
​15
​98
​750
​16.56
​17
​128
​850
​17.90
​18
​153
​950
​18.95
​19
​181
​1,050
​19.81
​20
​210
​1,150
​20.52
​21
​242
​1,500
​21.5
​22
​330
​Figures based on 2020 allowances. If you owe tax or if you don't pay enough at the start of the year, your tax deductions will be higher.

This calculation includes the long-term care contribution (max 1.5%).

The ITIS rate is always rounded up to the nearest whole percent.

Example tax calculations

 

How the standard rate is calculated

If you're employed the rate you pay is calculated using this formula:

ITIS rate formula.png

​Letter
​Definition
​A
​is the rate
​B
​is your estimated tax for the year
​C
​is any arrears of tax and recoverable costs
​D
is the amount of tax that you have already paid for that year (but not including any amounts paid by your employer or building contractor through ITIS)
​E
is your estimated taxable income less your employment expenses and pension contributions for the year
​The result of the calculation is rounded up to the nearest whole percent​



Long-term care contribution (LTC)

The amount needed to pay your long term care contribution is also added onto your effective rate. This is calculated separately and the contribution is sent by Revenue Jersey to the long-term care fund.

Long-term care scheme: contributions 

Maximum combined tax and LTC rate

The combined rate calculated by Revenue Jersey can't exceed the following:

  • no arrears of tax, 22%
  • arrears of tax for one year of assessment, 27%
  • arrears of tax for two years of assessment, 32%
  • arrears of tax for three or more years of assessment, 37%

However, you can choose to voluntarily increase your rate above these maximum amounts. 

Voluntarily increasing your rate

You may want to increase your rate if you are employed but also have other sources of income from which tax is not deducted for example:

  • property income
  • pension income
  • self-employment or casual work

Contact Revenue Jersey to voluntarily increase your rate. You will be issued with a replacement rate to hand to your employer.

Appealing your rate

You have the right of appeal against an effective rate 40 days from the date of the notice. 

If you have arrears and are appealing your rate on hardship grounds, then you need to give us a detailed income and expenditure statement with your written appeal.

Unpaid tax from previous years and your effective rate

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