Skip to main content Skip to accessibility
This website is not compatible with your web browser. You should install a newer browser. If you live in Jersey and need help upgrading call the States of Jersey web team on 440099.
Government of Jerseygov.je

Information and public services for the Island of Jersey

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

  • Choose the service you want to log in to:

  • gov.je

    Update your notification preferences

  • one.gov.je

    Access government services

  • CAESAR

    Clear goods through customs or claim relief

  • Talentlink

    View or update your States of Jersey job application

About contributions

What contributions are

Contributions are payments that are made by law.

Class 1 contributions

Employed earners and their employers pay Class 1 contributions. 

Class 1 contributions are earnings related and are made up of two elements:

  • the employee's contribution (primary contribution)
  • the employer's contribution (secondary contribution)

Employers deduct the primary contribution from their employees’ wages and pay that together with the secondary contribution to Social Security.

Class 2 contributions

You pay Class 2 contributions if you're not employed or self-employed.

If you don't pay your contributions by the due date on your statement of account, it may affect your entitlement to benefits. 

​How much money you'll pay

Class 1

Class 1 contributions are based on how much you earn. They are paid to us by your employer.

You pay Class 1 contributions if you are employed and earn the minimum earnings threshold or more.

A 6% primary contribution is deducted from your wage between January to December and a 6.5% secondary contribution is paid to us by your employer.

Paying contributions if you're employed

Class 2

Class 2 contributions are paid by you. If we don’t hear from you, your contributions bill will be £1,019.50 per month January to December in 2022.

You pay Class 2 contributions if you do not earn enough through your employer to cover your contributions or you're not employed. This includes people who are:

  • self-employed
  • students
  • looking after a family
  • not working
  • Class 1 earnings below Lower Earnings Limit (LEL)

The class 2 contribution includes both the primary 6% contribution and the secondary 6.5% contribution.

If you have receive a Class 2 contributions statement (bill)

Overpayment

We’ll automatically send you any refund you are due at the end of the quarter. 

You might have overpaid if you have:

  • contribution credits
  • Class 1 contribution payments
  • a Short Term Incapacity Allowance claim
  • a pension starting

Who must pay contributions

You're liable to pay contributions if you are:

  • living in Jersey
  • over 16 (if working)
  • between 18 and pension age

This means that you're liable to pay contributions even if you are:

  • studying
  • looking after a family
  • not working

Why contributions are paid

Contributions are paid so that we can provide a range of Social Security contributory benefits, pensions and health services to you when you’re in need. The table below shows where your contributions go.

​Social Security fund​Health Insurance fund
​Class 1 (Employee)​5.2%​0.8%
​Class 1 (Employer)​5.3%​1.2%
​Class 2​10.5%​2%
​Amounts over the standard earning level (Class 1 and Class 2)​2.5%​0%

Depending on your contribution record, you may be entitled to the full range of benefits.

These benefits include:

Short Term Incapacity Allowance

Long Term Incapacity Allowance

Incapacity Pension

Parental Allowance

Parental Grant

Old Age Pension

Death Grant

Survivor’s Benefit 

If you can’t afford to pay contributions

In some cases, contribution credits are available. These protect your Social Security contribution record whilst you are studying or looking after children under school age. They also protect your entitlement to certain benefits.

You must apply for these as we don’t add them to your record automatically.

Contribution credits for people off work sick or injured

Contribution credits for people who have been made redundant

Contribution credits for a stay at home parent: Home Responsibility Protection

Student credits for people over 18 in full time education

We can also cover the contributions of people on:

  • Parental Allowance
  • Survivor's Allowance
  • Home Carer's Allowance

If you have a low income or aren't working 

You can apply for Low Income Contribution Relief in 2022 if you:

  • have a low income and aren't working
  • are working and earning below £1,016 per month
  • self-employed with predicted income less than £19,056 in the current year

Having Low Income Contribution Relief excuses you from paying Class 2 contributions.

If you don’t pay contributions, your future applications for benefits may be reduced or your application may not be approved for the following benefits:

  • Incapacity Benefit
  • Parental Benefit
  • Home Carers Allowance
  • Pensions 

How to apply

To apply for Low Income Contribution Relief, complete the form below.

Low Income Contributions Relief

When and how to pay contributions

Class 1

You’ll pay Class 1 contributions through your wages. You don’t need to do anything as these are paid directly to us by your employer.

Class 2

Class 2 contributions should be paid every quarter. Rates vary depending on your income and circumstances.

Pay your contributions bill

Back to top
rating button