Jersey : Paying Your Employees’ Contributions

Organization :Social Security Department
Type of Facility : Paying Your Employees’ Contributions
Country: Jersey

Website : http://www.gov.je/Working/Contributions/Employers/Pages/EmployeeContributions.aspx

Paying Your Employees’ Contributions:

For most employees, during 2015 you must pay 6.5% of their gross wage up to the Standard Earnings Limit (SEL) of £4,020 per month.

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For any wages paid above the SEL, 2% must be paid up to the Upper Earnings Limit of £13,302 per month.

What you must pay as an employer ?:
You must pay the primary and secondary contributions for all employees who:
** work eight or more hours a week
** hold a registration card marked FR1 on the back
** are aged between the compulsory school leaving age and 65 years old (contributions are due from the first month in which a person reaches compulsory school leaving age until the end of the month is which the person reaches 65)
** are labour only sub-contractors

These employees must be shown on your monthly schedule.

Employees that you don’t have to pay any contributions for:
The following employees should not be shown on the schedule and you don’t have to hold a registration card for them:
** any employees working less then eight hours in a week
** sub-contractors
** people under compulsory school leaving age
** compulsory school leaving age is 30 June in the school year in which the person reaches 16. The school year runs from 1 September to 31 August

Primary and secondary contributions:
Primary contribution:
This is 6% of your employee’s monthly (or weekly) gross wage up to the Standard Earnings Limit (SEL); £48,240 for the year or £4,020 per month.

You should deduct this part from the employee’s gross wages before you pay them.

Secondary contribution:
This is 6.5% of your employee’s monthly (or weekly) gross wage up to the Standard Earnings Limit (SEL); £48,240 for the year or £4,020 per month.

For any wages paid above the SEL, 2% must be paid by the employer up to the Upper Earnings Limit (UEL).

Which contributions to pay for which employees:
The reference code on the back of an employee’s registration car?d tells you which contributions you should deduct from the employee:
** FR1: both primary and secondary contributions are payable
** XR1: only the secondary contribution is payable

Paying contributions for different employee circumstances:
Employees working outside the Island:
If an employee works temporarily outside the Island whilst working for a Jersey business, contributions must still be paid.

If in any doubt, contact the Contributions and Enforcement Zone.

Employees with more than one job under the same employer:
The earnings from each job will be added together to assess the payable contributions.

Contact:
Social Security Department:
T : 01534 445505
F : 01534 445525
E : socialsecurity@gov.je

Monday to Friday, 8.30am to 5pm

Social Security Department:
PO Box 55
La Motte Street
St Helier
Jersey
JE4 8PE