Grow Your Workforce in Jersey

Income Tax in Jersey

Income Tax in Jersey is a flat rate of 20%.

Social Security in Jersey

In Jersey, the social security contributions for employers and employees are structured as follows:

Employer Social Security Contributions

• Employers must pay a 6.5% primary contribution on their employees' earnings up to the Standard Earnings Limit (SEL) of £5,450 per month.
• Employers must also pay a 2.5% secondary contribution on their employees' earnings between the SEL and the Upper Earnings Limit (UEL) of £24,850 per month.
• There is no employer contribution on earnings above the UEL.
• Contributions must be paid no later than 15 days after the end of each month.

Employee Social Security Contributions

• Employees pay a 6% primary contribution on their earnings up to the SEL.
• There are no employee contributions on earnings between the SEL and UEL, or earnings above the UEL.
• The employee contributions are deducted directly from the employee's salary by the employer.