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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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Paying your employees' contributions

​​​​What you must pay as an employer

You must pay the primary and ​​secondary contributions for all employees who:

  • earn the minimum earnings threshold or more
  • hold a registration card marked FR1 on the back (blue card)
  • are aged between the compulsory school leaving age and 65 years old (contributions are due from the first month in which a person reaches compulsory school leaving age until the end of the month is which the person reaches 65)
  • are labour only sub-contractors

These employees must be shown on your monthly return.

Pay contributions and instalments

Employees you don't have to pay contributions for

You should not show on your schedule the following employees and you don't have to hold a registration card for them:

  • any employees working less than the minimum earnings threshold
  • sub-contractors
  • people under compulsory school leaving age (compulsory school leaving age is 30 June in the school year in which the person reaches 16. The school year runs from 1 September to 31 August)

Primary and secondary contributions​ in 2023

Primary contribution

This is 6% of your employee's monthly (or weekly) gross wage up to the Standard Earnings Limit of (SEL) £5,060 per month in 2023.

You should deduct this part from the employee's gross wages before you pay them.

Contribution levels

Secondary contribution

This is 6.5% of your employee's monthly (or weekly) gross wage up to the Standard Earnings Limit of £5,060 per month.

For any wages paid above the SEL, 2.5% must be paid by the employer up to the Upper Earnings Limit £23,072 (UEL).

Contributions levels

​Which contributions to pay for which employees​

The reference code on the back of an employee's registration car​d tells you which contributions you should deduct from the employee:

  • FR1 (blue card): both primary and secondary contributions are payable
  • XR1 (red card): only the secondary contribution is payable

Paying contributions for different employee circumstances​​

Employees working outside the Island

If an employee works temporarily outside the Island whilst working for a Jersey business, contributions must still be paid.

If in any doubt, contact Customer and Local Services.

Employees with more than 1 job under the same employer​

The earnings from each job will be added together to assess the payable contributions.

For example:


Weekly wages

Relief waiter £125.56
Total wages£393.54

​The primary and secondary contributions will then be taken out of the £393.54 weekly total.

Employees with more than 1 job under different employers​​

A single service agreement can be set up when 2 or more employers are employing the same person.

If the employers agree to it, one of them can complete the monthly combined employer return and combine the earnings from all the jobs. If the combined earnings is equal to or more than the minimum earnings threshold then primary and secondary contributions must be paid.  

This is a private arrangement between employers.

Registration cards

A card is given to every person when they register with us at Customer and Local Services. You should keep a copy of each employee's registration card, as they contain vital information to use on the schedule.

Registration cards shows the person’s:

  • Social Security number
  • surname
  • first name
  • other initials
  • residential and work status

Registration cards marked XR1​​​ (red card)

If an employee holds a registration card marked on the back as XR1, they don't have to pay any primary contributions and they should not be deducted from their wages. 

You, as the employer, will still have to pay the 6.5% secondary contribution for that employee.

The following people may have a registration card marked XR1:

  • widows or widowers receiving Survivor’s Benefit, Widow’s Benefit or Widowed Father’s Allowance
  • married women who have elected not to pay contributions
  • people over pension age (for some women this is 60)​

Who should hold a registration card

The employee should retain their registration card. You, as the employer, should take a photocopy of both the card and ID for all new employees.

Old style registration cards that don't show work status should be retained by the employer.

You commit an offence if you don't have copies of an employee's registration card and photo ID, and you:

  • pay any wages to the employee, or
  • employ the person for two or more working days

If an employee changes their name

If an employee changes their name, they must come to Customer and Local Services. They must bring their current registration card and documentation showing their new name, for example their marriage certificate. We will give them a new registration card with their new name.

They should show you their new registration card for you to copy and change their name on your return.

If an employee changes their liability

If an employee changes their liability, they will have to come to Customer and Local Services and change their registration card.

You should pay (or not pay) contributions as if you were holding the old card until you're shown and have a copy of the new card.

How to register with Social Security to pay contributions

Labour-only contractors

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