There are only two months left for all employers to prepare for the changes so they can start submitting tax, social security contributions and manpower information monthly on the same return from 2022.
Getting your data correct
When you send us your information, your data will have to be accurate for your submission to be processed. Your employee’s information will be validated using both the Tax Identification Number (TIN) and the Social Security number.
When Revenue Jersey send out the ITIS effective rates to employed taxpayers for 2022, they will include the Tax Identification Number (TIN). It’s vital that you replace the previously used ‘tax reference’ numbers with the TIN in your records.
The tax reference was a variable number prefixed by two letters and sometimes ending in another letter. For example, EA1234A.
The TIN is a globally recognised unique identifier with ten digits. For example, 123-456-7890.
Submitting a 2022 return for the first time
I use payroll software
If your business already has a payroll system, this should be being developed for the new combined employer return changes ready for 2022. If you’re not sure, please check with your payroll provider.
I use employer web services
If your business already uses Revenue Jersey’s employer web services to submit its employees tax information, you’ll need to use this service to send in your contributions and manpower returns as well. You don’t need to do anything extra to use this service, you’ll automatically have access to the new return from the January 2022 submission.
I don’t have payroll software and my business isn’t registered for employer web services
You’ll need to either consider payroll software or register for Revenue Jersey’s free employer web service which is suitable for small businesses. You’ll then be ready for the new employer return from January 2022.
I submit all my employer information on paper
Paper returns are not recommended for the combined employer return because of the amount and regularity of the information. Revenue Jersey highly recommend that anyone who hasn’t registered for online services does so.
Paper returns will also become a combined return and you will have to supply tax, social security, and manpower information monthly.
If you need any extra help to register for online services, please contact the Revenue Jersey Employer Customers team on +44 (0) 1534 440300 and select option 4.
Need more help?
You can find out more about the combined employer return at gov.je/CombinedEmployer Return.
If you need any help to register or to use employer web services, you can email CER@gov.je or telephone + 44 (0) 1534 440300 and select option 4.
Payment of your tax and social security liabilities will remain the same for the time being. The amounts you deduct for your employee’s tax contributions are paid monthly, and the social security contributions are billed quarterly.
Replacing the 8-hour rule with a monetary value
The final decision to replace the 8-hour rule has been deferred until the 23rd November, so that the Minister and Scrutiny can consider the proposal further.
Manpower information must be included on the monthly return from January 2022.
You will still be required to submit your 2021 end of year manpower return on 31st December and will receive an email requesting you to do so from the Business Hub around this time.
Businesses that don’t have any employees will continue to be surveyed on a 6-monthly basis for their manpower information and won’t need to complete a combined employer return.