Combined Employment Returns – What are they and how do they affect my business?

From January 2022, the way in which your tax, social security, manpower and benefit in kind returns are submitted is changing. 

Whereas before, any business with employees needed to submit these returns individually at different times of the year, from 2022 the process is becoming streamlined with filing dates being aligned and returns combined so that they can be filed at the same time. 

Return typeFrequencyFiling deadlineChanging from
Returns of information regarding employeesMonthly15 days after the end of each monthNo change
Returns of information regarding building sub-contractorsMonthly15 days after the end of each monthNo change
Benefit in KindAnnually31 January in the year following the year in which the benefit was providedNo change
Social security contributionsMonthly15 days after the end of each monthQuarterly
ManpowerMonthly reportingInformation included on the combined returnHalf yearly

If your business does’t have any employees, there is no change and you will simply need to complete your manpower information on a six month basis as before. 

Why the change?

To put it simply, the previous system had a lot of duplication. We were submitting the same employee information across multiple returns, which effectively made the process inefficient and time consuming. 

It is hoped that the new system will help all businesses to streamline their processes, improve accuracy and ease of access to vital employer and employee information. 

When is the switch? 

The switchover will happen for the January 2022 return due by 15th February 2022. From 2022 – this is the only way in which you can submit your returns.

What do you need? 

Make sure your data is accurate and complete

It is imperative that your data is accurate in order for your submission to be processed. Your employees information is validated using both the Tax Identification Number and the Social Security number. Without the correct information, your submission will fail. 

You may need to check with your employees that their Registration card is up to date for this, as if their card name or details are different to those on the system (eg they may have gotten married and changed their name) they will need to contact Revenue Jersey and CLS to update and get a new card. 

Replace the old tax reference with the TIN on your payroll systems

Make sure that include the new Tax Identification Number (TIN) in the new submissions and replace the old tax reference numbers on your records.

Make sure your Payroll software updates are ready

To ensure your submissions are compatible with the new Revenue Jersey system, you need to review the payroll software you are using and make sure it accommodates the new information required. If you don’t have the new specification you can request the link by emailing cer@gov.je.

Move from paper to online services

Moving forward, paper returns will only be suitable if you have a maximum of two employees. So it is definitely worth considering the move to online services – they are quicker and easier to complete. 

Need Help?

Don’t stress. This is what we do. Get in touch today and we’ll get you setup and ready for business. 

Sean O’Flaherty FCA, FCCA

DIRECTOR

If you’re looking for a right-hand man to help navigate your business journey to success, Sean is your guy. As one of Rosscot’s fantastic Directors, Sean takes a hands-on approach in supporting our clients efficiently, giving peace of mind supported by our brilliant team.

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