Back pay and overtime
The month paid to the employee.
| The value of the back pay or overtime.
|
Bonuses
The month paid to the employee.
| The value of the bonus.
|
Commission
Month shown on schedule
The month paid to the employee.
Valuation
The value of the commission paid in the month.
Exceptions
- An employee who has left must be shown in the month they leave employment.
- Salary is on a commission only basis which usually classifies that person as Class 2 (self-employed).
Directors' fees
Month shown on schedule
The month paid to the employee.
Valuation
The value of the directors' fees.
Exceptions
None.
Employer contributions towards mortgage payments
Month shown on schedule
The month paid to the employee.
Valuation
The value of the employer's payment.
Exceptions
None.
Holiday pay
Month shown on schedule
The month the employee would normally receive payment if they were not on holiday.
Valuation
The value of the holiday pay.
Exceptions
None.
In lieu of notice payments
Month shown on schedule
The month paid to the employee.
Valuation
The value of the payment.
Exceptions
An employee has left??? (should this be 'already left' or none?)
Maternity pay
Month shown on schedule
The month paid to the employee.
Valuation
The value of the maternity pay.
Exceptions
None.
Permanent health insurance payments
Month shown on schedule
The month paid to the employee.
Valuation
The value of the payment.
Exceptions
None.
Profit sharing
Month shown on schedule
The month paid to the employee.
Valuation
The value of the payment.
Exceptions
None.
Remuneration in kind - general
Month shown on schedule
The month the employee receives the remuneration in kind.
Valuation
Where there is a cash alternative to any remuneration in kind then the value of the cash alternative, for example car or parking paid for by the employer.
Exceptions
If there is no cash alternative or the remuneration in kind is not already exempt.
Set aside savings
Month shown on schedule
The month the savings are set aside.
Valuation
The value of the set aside savings.
Exceptions
None.
Share award schemes
Month shown on schedule
The month paid to the employee, or in the case of stocks and shares, the month in which the employee is free to profit from their ownership.
Valuation
The value of the payment, or in the case of stocks and shares the value in the month when the employee is free to profit from their ownership.
Exceptions
None.
Tips, gratuities and service charges
Month shown on schedule
The month paid to the employee.
Valuation
The value paid to the employee.
Exceptions
When tips or gratuities are paid directly to an employee by the customer.
Vouchers
Month shown on schedule
The month the employee receives the vouchers.
Valuation
Where there is a cash alternative, then the value of the cash alternative.
Exceptions
If no cash alternative.
Wages and salary
Month shown on schedule
The month they are paid or would normally be paid.
Valuation
The value of the gross wages or salary paid to the employee.
Exceptions
When payments are over the Upper Earnings Limit or the wages are below the minimum earnings threshold.
| Items to include in gross wages | The month the item should be shown on the schedule | How valued | Exceptions |
|---|
| Accommodation | The month the employee benefits from the accommodation | If there is a cash alternative, the value of the cash alternative is taken to be the value of the accommodation.
If there is no cash alternative, the employer assesses the value of the accommodation, based upon the type of property provided.
The employer may be asked to substantiate the value that is applied | a) Where the whole of the remuneration is accommodation - no wages are paid.
b) Where there is a requirement for the employee to live in the accommodation provided by the employer. This may be for insurance purposes, or where it is essential for the performance of the employee's duties
|
| Back pay/overtime | The month paid to the employee | The value of the back pay/overtime | An employee who has left must be shown in the month they leave employment |
| Bonuses | The month paid to the employee | The value of the bonus | An employee who has left must be shown in the month they leave employment |
| Commission | The month paid to the employee | The value of the commission paid in the month | a) An employee who has left must be shown in the month they leave employment.
b) Salary is on a commission only basis which usually classifies that person as Class 2/Self-employed |
| Directors' fees | The month paid to the employee | The value of the directors' fees | None |
| Holiday pay | The month the employee would normally receive payment if they were not on holiday | The value of the holiday pay | None |
| In lieu of notice payments | The month paid to the employee | The value of the payment | An employee has left |
| Maternity pay | The month paid to the employee | The value of the maternity pay | None |
| Employer contributions towards mortgage payments | The month paid to the employee | The value of the employer's payment | None |
| Permanent health insurance payments | The month paid to the employee | The value of the payment | None |
Profit sharing
| The month paid to the employee
| The value of the payment
| None |
Share award schemes
| The month paid to the employee, or in the case of stocks and shares, the month in which the employee is free to profit from their ownership
| The value of the payment, or in the case of stocks and shares the value in the month when the employee is free to profit from their ownership
| None
|
| Remuneration in kind - general | The month the employee receives the remuneration in kind | Where there is a cash alternative to any remuneration in kind then the value of the cash alternative e.g car or parking paid for by the employer | If no cash alternative or the remuneration in kind is not already exempt |
| Set aside savings | The month the savings are set aside | The value of the set aside savings | None |
| Tips, gratuities and service charges | The month paid to the employee | The value paid to the employee | When tips/gratuities are paid directly to an employee by the customer |
| Vouchers | The month the employee receives the voucher/s | Where there is a cash alternative then the value of the cash alternative | If no cash alternative |
| Wages and salary | The month they are paid or would normally be paid | The value of the gross wages or salary paid to the employee | When payments are over the Upper Earnings Limit |
gov.je