Submitting Your Employer Return Online : Jersey

Organization : Taxes Office Treasury & Resources
Type of Facility : Submitting Your Employer Return Online
Country: Jersey

Website : http://www.gov.je/TaxesMoney/IncomeTax/Employers/Returns/Pages/ElectronicSubmission.aspx
Electronic Employer Return: http://www.jsytax.je/

Submitting Your Employer Return Online :

Employer returns and long-term care:
The introduction of the long-term care charge in 2015 will not require any changes to payroll systems. You will continue to send your monthly ITIS returns as you do now.

Related : Paying ITIS For Employer Returns Jersey : www.statusin.org/7293.html

Submitting your employer return:
You don’t need payroll software to send in your employees’ salary, ITIS, social security and manpower information online.

Submitting an ITIS, social security or manpower return online:
From our business-to-business website (link below):
** select ‘Employer’s tax returns’
** select ‘Employers / Agents’ from the drop-down box
** select ‘Combined employer returns’

We recommend that you register to use the full facilities of the site, which includes storage and retrieval of returns you have submitted using the new system.

When you register we will send you an activation PIN by post. Follow the instructions to reveal the code to activate your account.

Payroll software systems:
Before buying an off the shelf payroll system, you should check that it will process ITIS and social security data.

If you already have a compatible system that doesn’t submit the data, you can download an application that validates and encrypts the files to us.

From our business-to-business website :
** select ‘Employer’s tax returns’
** select ‘Employers / Agents’ from the drop-down box
** download the application ‘ITS_EmpExe V4.1’

You should only enter year to date figures in ITIS returns for December (month 12) or the month in which the employer ceases to employ staff. Most payroll systems will automatically accumulate totals throughout the year.

Benefits in kind (BIK) returns are only required annually (month 12 / December) or the month when an employer ceases to employ staff.

If you want to provide a separate BIK return, you must set the ‘BIK to follow’ flag to ‘Y’ then ignore the BIK data fields in the individual employees ITIS returns.

This software can submit your return file for:
** ITIS
** BIK
** Social security
** GST
** Manpower

Accommodation exempt from benefit in kind :
Accommodation for clergymen and ministers :
** Accommodation provided for clergymen and ministers mainly or substantially for the purposes of their duties is exempt from benefit in kind.
** Accommodation on business premises where it is essential for duties

To claim this exemption, the accommodation must form part of the employer’s business premises and one of the following apply :
** the occupation of those premises is essential to the performance of the employee’s duties as a person responsible for the care and security of those premises
** the occupation of those premises is essential to the performance of the employee’s duties as a person responsible for the care of persons occupying those premises
** the occupation of those premises is essential to the performance of the employee’s duties as a person responsible for the care of animals kept on those premises

Approved pension schemes :
** Contributions made by an employer to an employee’s approved pension scheme(s) are exempt.
** This is restricted by 25% of the pension holder’s relevant earnings if they own the company or they are connected to the person who owns the company. Any excess is taxed on the individual as a benefit in kind. This excess can not be claimed as tax deduction.

Contact
Tax IT team (business to business website queries only):
T : 01534 440309
F : 01534 737978
E: jerseytax AT gov.je

Monday to Friday 9am – 5pm

Treasury and Resources – Taxes Office:
IT Team
PO Box 56
Cyril Le Marquand House
St Helier
Jersey
JE4 8PF