A practical guide for individuals, employers, and businesses
Staying ahead of statutory deadlines is one of the most effective ways to avoid penalties, maintain compliance, and manage cash flow efficiently. To help individuals, employers, and businesses plan ahead, we have compiled the key Jersey tax, payroll, and corporate compliance deadlines for 2026, together with important regulatory reminders relevant to local organisations.
Monthly Compliance Deadlines (All Year)
15th of every month
- Combined Employer Return (CER)
- ITIS payment
- Social Security payment
Employers should ensure payroll reporting and deductions are submitted accurately and on time each month to avoid surcharges or compliance queries.
Key Deadlines by Month
January
- 15 January – CER, ITIS, and Social Security payments
- Benefits in Kind returns (where applicable)
February
- 15 February – CER, ITIS, and Social Security payments
- 28 February – Annual Confirmation submission (JFSC)
- 28 February – Data Protection registration renewal (where applicable)
March
- 15 March – CER, ITIS, and Social Security payments
April
- 15 April – CER, ITIS, and Social Security payments
May
- 15 May – CER, ITIS, and Social Security payments
- 31 May – Personal tax return deadline (paper filing)
- 31 May – Second personal tax instalment payment
- 31 May – Company payment on account (50% of prior year liability)
June
- 15 June – CER, ITIS, and Social Security payments
July
- 15 July – CER, ITIS, and Social Security payments
- 31 July – Online personal tax return deadline
- 31 July – Foundation tax returns (online)
- 31 July – Trust tax returns (paper submissions)
- 31 July – Non-resident tax returns
August
- 15 August – CER, ITIS, and Social Security payments
September
- 15 September – CER, ITIS, and Social Security payments
October
- 15 October – CER, ITIS, and Social Security payments
- 5 October – 6 November – Liquor licence renewal period
November
- 15 November – CER, ITIS, and Social Security payments
- Mid-November – ITIS effective rate notices issued
- 30 November – Balance of tax payment deadline
- 30 November – First instalment payment (current year of assessment)
- 30 November – Corporate and Partnership tax return deadline
- 30 November – Partnership Combined Notification (PCN) deadline
December
- 15 December – CER, ITIS, and Social Security payments
Additional Regulatory Reminders for Businesses
In addition to statutory tax deadlines, businesses should also plan for:
- GST return filing deadlines (quarterly or annual depending on registration)
- Economic Substance reporting obligations
- JFSC Annual Confirmation filings
- Employer compliance obligations, including CER accuracy, payroll reporting, and minimum wage compliance
- Record-keeping requirements for property income and development activities
- Sector-specific compliance reviews identified in Revenue Jersey’s annual compliance programme
Plan Ahead to Stay Compliant
Managing deadlines across payroll, tax filings, regulatory requirements, and corporate obligations can be complex, particularly for growing businesses or those operating across multiple jurisdictions. Early planning helps avoid penalties, improve cash-flow forecasting, and ensure filings are completed accurately and on time.
Rosscot supports individuals and businesses with tax return preparation, payroll and employer compliance, corporate filing obligations, and proactive compliance reviews, helping clients stay organised and fully aligned with Jersey regulatory requirements throughout the year.
If you would like support planning your 2026 compliance calendar or reviewing your current obligations, our team would be pleased to assist.
