Combined Employer Return (CER) and changes to the 8 hour rule

From January 2022, the Jersey 8 hour rule will be replaced with a financial limit. This limit will be equivalent to 8 hours at the minimum wage that is in place at the start of the year.

For weekly paid employees there will be a weekly threshold based on 8 hours per week at the minimum wage. The employer will need to determine, each week, if the employee has reached that threshold and deduct contributions accordingly.

It is possible that an employee may exceed the threshold in some weeks during a month and not others.  The Combined Employer Return (due January 2022) will require the earnings for the entire month to be declared for tax purposes but for contributions purposes only the earnings for the weeks where contributions have been deducted should be reported.

For monthly paid employees earnings will only need to be declared for social security purposes where the monthly threshold is reached.

September 18, 2024

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Click here for more information on 2023 Jersey Tax rates, allowances and reliefs

Click here for more information on 2023 Guernsey Tax rates, allowances and reliefs

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“It has given us peace of mind”

The reporting section is extremely in depth and helpful. We have been using various reports to help create our own management reports which has led us to examine payroll expenditure easily.
Having the widgets to run through step-by-step payroll or adding a new employee ensures nothing is missed. Also, the accessibility due to being Cloud based.

It’s a great system! Easy to use, can be tailored to your specific payroll needs without being overwhelming and if you can’t find something in the extensive user guide then a team of experts is only a click away.

Emma McCaw – Consultant