Jersey
Jersey Minimum Wage Recommendation
Tuesday, October 30th, 2012In the UK, the Government receives advice and recommendations from the Low Pay Commission on UK National Minimum Wage rates, which are reviewed annually to apply from the first pay reference period on or after 01 October 2013. In Jersey, a similar consultative body is called The Employment Forum. This is modelled on the Low [...]
Amendments to minimum wage Regulations
Monday, February 14th, 2011Under new minimum wage amendment Regulations, with effect from 1 April 2011, all payments made by employers to employees that represent amounts paid by customers by way of a service charge, tip, gratuity or cover charge do not count towards the minimum wage, whether or not they are paid through the payroll. the limit on [...]
Jersey – Budget Statement 2011 tax proposals
Friday, January 21st, 2011The following increases in the income tax exemption limits are proposed for 2011, reflecting the 1.1% increase in average earnings during 2010. The historically generous tax thresholds in Jersey mean that many Islanders still pay less tax than in most neighbouring territories. The income tax payable by a married couple in 2010 with a joint [...]
Jersey: New employee social security contribution to pay for long-term care
Thursday, November 18th, 2010Earlier in 2010, the Social Security Department consulted interested parties on proposals in a Green Paper for the funding of long-term care for the elderly. A consultation White Paper has now been published to seek views on the Department’s preferred approach. A similar funding arrangement already operates in Guernsey. In brief, the proposal is to [...]
This week: Tax code 0T, Bacs stats, legal professional privilege, SSP and self-inflicted injuries, maternity leave and European Parliament, Guernsey and Jersey.
Thursday, October 28th, 2010Two more court decisions feature in this week’s newsletter. One is a Court of Appeal decision on the subject of “legal professional privilege” and who can use that defence in the face of an HMRC notice to disclose documents. The other is the more down-to-earth situation of SSP entitlement when an employee is regularly injuring [...]
Jersey: Increase in the earning ceiling for Class 1 Social Security contributions from 1 January 2011.
Thursday, October 28th, 2010The earnings limit, up to which Class 1 contributions are paid by employee and employer, increases from £3,646 to £3,686 per month from 1 January 2011. Further information: People in employed work – class 1 contributions Social Security (Earnings Limit) (Jersey) Order 2010
Is there any significance in the format of a National Insurance number?
Thursday, October 28th, 2010National Insurance numbers are allocated by the Department for Work and Pensions (DWP) and, in the context of payroll, are the reference number by which HMRC identifies each individual’s income tax account and National Insurance contribution record. The number is a critical data item in each employee’s payroll record. It is used by DWP in [...]
Payroll Calendars November
Thursday, October 28th, 2010November’s payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland. United Kingdom November 2 – This is the date by which any relevant changes to the provision of company cars in the three months to October 5 must be reported using form P46(Car). November [...]
Jersey – Social Security Minister approves Employment Forum’s minimum wage rate recommendations
Friday, October 15th, 2010We reported last week the recommendations of the Employment Forum for increases to the minimum wage by 2% from 1 April 2011. The Social Security Minister has promptly approved all of the recommendations, as follows: minimum wage increase from £6.20 to £6.32 per hour trainee minimum rate increase from £4.65 to £4.74 increases in the [...]
Jersey – New redundancy entitlements set to become law from 1 January 2011, but further discussion on collective consultation
Friday, October 15th, 2010The States has already approved a new law to provide entitlement for employees with at least 2 years’ continuous employment to receive redundancy pay from their employer. The payment would be equivalent to 1 week’s pay (up to a maximum of the average weekly earnings figure) for each full year of employment. The Jersey Advisory [...]
Proposal to increase Jersey minimum hourly wage rate to £6.32
Wednesday, October 6th, 2010The Employment Forum has recommended that the minimum wage should increase to £6.32 per hour from 1 April next year. The new rate, up 2% from £6.20, represents 40.15% of average weekly earnings, a minor increase towards the States’ target of 45%. The forum also recommended: no lower minimum wage for young people aged 16 [...]
Payroll Calendars October
Wednesday, September 15th, 2010October’s payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland. United Kingdom October 5 – This is the final day of tax month 6. Tax and NICs etc for payments made in the tax month to October 5, or in the tax quarter to [...]
Payroll Calendars September
Friday, September 10th, 2010September’s payroll calendar dates and deadlines for: the United Kingdom, the Isle of Man, Jersey, Guernsey, and the Republic of Ireland. United Kingdom September 5 –This is the final day of tax month 5. Tax and NICs etc for payments made in the tax month to September 5 are due for payment to the Accounts [...]
Jersey: Payroll Calendar for September 2010
Tuesday, August 24th, 2010September 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated for July. September 15 – This is the deadline for submission of the monthly return and payment of tax deducted in July to the Income Tax Office. Sponsored by Learn [...]
Jersey: Payroll Calendar for August 2010
Tuesday, August 24th, 2010August 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated for July. August 15 – This is the deadline for submission of the monthly return and payment of tax deducted in July to the Income Tax Office. August 30 – [...]
Changes to redundancy and notice periods – Jersey Employment Law
Thursday, August 19th, 2010The following changes to Jersey employment law took effect from 6 August 2010, under provisions in the Employment (Amendment No. 5) (Jersey) Law 2010. They relate in particular to the new right to redundancy pay. An employer must make a redundancy payment to an employee who is dismissed by reason of redundancy. The employee must [...]
Payroll Deadlines for July / August 2010
Tuesday, July 13th, 2010July 19 This is the deadline for payment of tax and NICs to the Accounts Office, for tax month 3 by employers who pay monthly, for tax months 1 to 3 by employers who pay quarterly, unless they make their payments electronically. 19 This is the deadline for payment of Class 1A NICs to the [...]
Jersey: Minimum Wage – Public consultation on 2011 increase
Tuesday, July 13th, 2010The Employment Forum is seeking views on whether the minimum wage should be increased in 2011 and whether there should be a lower minimum rate for young people. Currently, the minimum wage is £6.20 per hour, and £4.65 per hour for trainees. Responses must be received by 27 August 2010 to allow time for the [...]
Jersey: Payroll Calendar for the Next Month
Tuesday, July 13th, 2010July 15 – This is the deadline for submitting the Contribution Schedule for the contribution quarter ending June 2010. July 15 – For employers with 80 staff or more, this is the deadline for payment to the Social Security Department of the contributions calculated for June. July 15 – This is the deadline for submission [...]
Jersey: Double Taxation Agreements – Agreement signed with Malta
Thursday, February 11th, 2010On 25 January 2010, Jersey signed a comprehensive Double Taxation Agreement (DTA) with Malta. It is the Island’s first DTA which is based on the OECD model convention. This DTA also represents Jersey’s sixteenth international tax agreement to meet the OECD tax standards on transparency and information exchange. Further information: Jersey signs tax agreement with [...]

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