PAYROLL SERVICES IN JERSEY.
JERSEY PAYROLL - WHAT YOU NEED TO KNOW.
- Jersey operates its own payroll system, entirely separate from the UK.
- Every employer must deduct Income Tax Instalment System (ITIS) payments from employee wages at a rate set individually by Revenue Jersey for each member of staff.
- Unlike UK PAYE where a standard code applies, ITIS rates vary per employee and must be applied correctly every single pay run.
- Social Security deductions also apply to employee wages, unless the employee has a “red card”
- An employer will also need to pay employer Social Security contributions on their employees’ wages
We manage your payroll from start to finish so you can focus on running your business
PAYROLL SERVICES
ITIS - INCOME TAX INSTALMENT SYSTEM
Every employer must deduct the correct ITIS rate from each employee’s wages and pay this across to Revenue Jersey monthly. ITIS rates are assigned on an individual basis by Revenue Jersey. Applying the wrong rate, even unintentionally, can result in penalties and compliance reviews. Rosscot manages all ITIS calculations and submissions on your behalf.
COMBINED EMPLOYER RETURNS
Combined Employer Returns are due on the 15th of every month without exception. The CER covers ITIS deductions, social security contributions, and population office returns in a single monthly submission to Revenue Jersey. There is no grace period. Missing the deadline results in automatic financial penalties regardless of whether the amounts owed are correct. Rosscot handles CER preparation and submission so you never miss a deadline.
SOCIAL SECURITY CONTRIBUTIONS
Jersey employers are required to make both employer and employee social security contributions every month. These are submitted alongside your CER and must be calculated accurately based on each employee’s earnings. Errors in social security calculations are one of the most common compliance issues facing Jersey businesses. Rosscot calculates and submits all contributions correctly, every month.
OUR PAYROLL SERVICES.
ITIS calculations and monthly submissions to Revenue Jersey
Combined Employer Return preparation and submission by the 15th of every month
Social security and population office contributions
Payslip preparation for all employees
New starter, leaver processing and year-end reconciliation
Ad-hoc Payroll Advice and Support
WHY DEADLINES MATTER.
Revenue Jersey operates a strict penalties regime for late payroll submissions. Miss the 15th of the month CER deadline and an automatic penalty is applied, regardless of wether the figures themselves are correct. Repeat late submissions can trigger a formal compliance review of your business.
Rosscot's payroll team work on a structured monthly schedule in accordance to this, ensuring every submission is prepared, checked, and submitted on time. A jersey business that partners with us will never receive an unexpected penalty letter from Revenue Jersey for a late submission when your payroll is managed by the Rosscot payroll team.
Kirsten Murphy – The Lamplighter
PAYROLL SERVICES IN JERSEY - FAQS
Q: What is ITIS and how does it affect Jersey employers?
ITIS is Jersey’s Income Tax Instalment System – the island’s equivalent of UK PAYE. Every employer must deduct the correct ITIS rate from employee wages monthly and pay this to Revenue Jersey. Unlike PAYE, ITIS rates are set individually per employee by Revenue Jersey. Getting these wrong results in penalties and compliance reviews. Rosscot manages all ITIS calculations and submissions on your behalf.
Q: When are Combined Employer Returns due in Jersey?
Combined Employer Returns are due on the 15th of the following month without exception. The CER covers ITIS deductions, social security contributions, and population office returns in a single submission. Missing the deadline results in automatic Revenue Jersey penalties regardless of whether the amounts are correct. Rosscot handles CER preparation and submission so your business never misses a deadline.
Q: Do I need payroll software for my Jersey business
Payroll software can help but is not a legal requirement. What matters is that your ITIS deductions, CER submissions, and social security contributions are accurate and submitted on time every month. Rosscot works with local Jersey providers Ocerli and PayMaster as well as Xero, Sage, and QuickBooks. We can work with your existing system or manage payroll entirely on your behalf.
Q: What happens if I miss a payroll deadline in Jersey?
Missing the monthly CER deadline on the 15th results in automatic financial penalties from Revenue Jersey. There is no grace period and no appeal process for late submission penalties. Repeated late filings can trigger a formal compliance review of your business. Rosscot manages your payroll calendar and submissions so deadlines are never missed.
Q: How much does payroll cost for a Jersey business?
Payroll costs vary depending on the number of employees and complexity of your requirements. Rosscot offers transparent, fixed-fee payroll packages for Jersey businesses of all sizes, from sole traders with one employee to growing companies with larger teams. Book a free discovery call and we will give you a clear, tailored quote with no hidden fees.