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

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

Class 2 contributions

By law, everyone living in Jersey is liable to pay contributions.

We use your Social Security contribution record to see whether you are entitled to certain benefits and an Old Age Pension.

Who must pay?

You are liable to pay Class 2 contributions if you’re:

  • not employed
  • employed for under eight hours per week
  • self-employed
  • studying
  • bringing up a family

Your Class 2 contributions statement

Class 2 contributions must be paid by day 15 of the month after every quarter. This means that contributions for January, February and March are due to be paid by 15 April.

We send statements out every quarter to anyone who hasn’t fully paid their Class 2 Social Security contributions from the past quarter.

How much are Class 2 contributions?

The amount you pay is worked out from your income two years previously.

Example of your Class 2 rate

If you are self-employed in 2017, your relevant tax assessment would be from 2015. Your rate for 2017 will vary between £106.00 and £715.46 per month.

Recently self-employed

If you are recently self-employed, you have an option to pay a deferred rate. For 2017, the rate is £174.17 per month.

How to apply for the deferred rate of contribution

Visit the Contribution and Enforcement Zone, bringing with you your 2015 Income Tax assessment. We will explain to you the terms and conditions that apply if you take the deferred rate.

You'll need to provide your Income Tax assessment for any year in which you pay a deferred rate Your correct contribution rate will then be recalculated using the actual income from that assessment.

You will be contacted directly and any under or over-payment will be addressed.

Contribution credits

Depending on your circumstances (ie studying or looking after young children) you may be able to apply for contribution credits which protect your Social Security record.

For more information about credits use the link below or contact us.

About contribution credits

Small Income Exception

If you earn less £10,176 per year, you may be able to apply for a Small Income Exception, which means you will have a gap on your Social Security record.

Your future benefits, such as a pension and sickness pay may be reduced or you may not qualify at all.

People on a small income

Reasons why you might have received a Class 2 statement (bill)

You will have received a statement from us because you are liable to pay Class 2 contributions.

You're liable to pay Class 2 contributions if you are:

  • living in Jersey (for six months or more)
  • over 18 but below pension age (65+)
  • self-employed
  • not working
  • earning below the Lower Earnings Limit (LEL) of £884.00 per month
  • working less than eight hours per week

What to do if you receive a statement

Don't ignore it.

You should pay the outstanding contributions.  If you think the amounts are wrong, or if you are having problems paying it, let us know immediately.

Ways to pay Class 2 contributions

How to pay

You can pay Class 2 contributions by direct debit. This helps with budgeting and cash flow, and makes it less likely that you will overpay or underpay. 

Direct debits are paid monthly in arrears. You pay on day 15 of the month after the contributions month. For example, your contributions for January 2017 will be paid on 15th February 2017.

If you pay your contributions by direct debit, your rate will be calculated from your tax details. We'll automatically let you know if your rate changes.

If you have received a statement and don’t pay by direct debit, you will need to pay this amount using one of these options:

  • online transaction
  • debit card, either by phone or in person
  • BACS payment directly into our bank account (sort code 40-25-34 account number 12155001).

We'll also need your social security number or employer code and period.

Overpayment

If you overpay, we will automatically send you any refund you are due at the end of the quarter. You might have overpaid if you have:

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

Pay contributions and instalments

If you have received a contributions bill (missing Class 1)

If you’re having problems paying

By law you have to pay the contributions you are liable for. If you are having problems paying, contact us as early as possible to discuss your options.

If you don’t pay the contributions you are liable for, you may be prosecuted.  You may also lose your entitlement to benefits such as a pension and sickness pay.

When to pay your contributions

Find out when we send statements out and when you need to pay by.

Months

​Quarter

Statement to go out by

​Due date

January, February, March​

​A

​Fifth working day of April

​15 April

​April, May, June

​B

​Fifth working day of July

​15 July

​July, August, September

​C

​Fifth working day of October

​15 October

​October, November, December

​D

​Fifth working day of January

​15 January



If you haven't received a Class 2 statement (bill)

You must contact us if you haven’t received a Class 2 contributions statement. This doesn’t excuse you from paying and is not a valid reason for late payment.


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