Contribution levels in 2017
For 2016, the contribution percentages and levels are as follows:
|Upper Earnings Monthly Limit (UEL)||£13,828 per month|
|Standard Earnings Monthly Limit (SEL)||£4,180 per month|
|Lower Earnings Monthly Limit (LEL)||£884 per month|
|Maximum Rate Class 2 Contribution ||£715.46 per month|
Amount you and your employer will pay
Employee primary contributions
If you’re between 16 and 65 and work eight hours or more a week, your primary contribution is 6% of your gross earnings.
This is deducted from your salary by your employer and is paid to Social Security.
Employer primary contributions
Your employer will pay 6.5% of your gross earnings to Social Security, which isn’t taken from your salary.
You pay 6.5% on earnings up to the SEL and 2% between the SEL and up to the UEL.
How contributions are calculated
Use our contributions calculator to find out how your contributions are calculated.
Minimum amount of contributions you must pay
The lower earnings limit is the minimum amount that you must earn.
You must meet this lower limit or it will affect your right to any benefits that are paid based upon your contribution record.
The lower earnings limit is in place to avoid taxpayers’ money being used to top up the contributions of people working few hours.
If your earnings are less than the lower earnings limit
You will receive a ‘Missing Class 1 contributions’ letter if your total earnings are less than the lower earnings limit per month.
You must reply to this so we can explain your options to you.
If you have received a contribution bill (missing Class 1)
Self-employed Class 2 contributions
Paying contributions as a new resident to Jersey
You must register at Social Security and start paying contributions as soon as you start working for an employer.
If you’re self-employed or not employed, you should register at Social Security but you can defer paying contributions for six months after your arrival.
If you're on a working secondment to Jersey, you must register at Social Security and produce a letter of secondment from your employer.
Registration cards and contributions
Paying contributions whilst working outside of the Island
If you work for a short time outside the Island for your Jersey employer, contributions will be taken from your wages as though you were still working in Jersey.
If you leave the Island permanently, you must inform us immediately as you won’t be liable to pay contributions to Jersey.
Paying contributions and working for more than one employer
Your total earnings from all your employers will be taken into account when your working hours are eight hours or more per week within each job.