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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Employers urged to prepare for combined employer return
Revenue Jersey is reminding employers – including building contractors – to prepare for changes to the way they submit their returns of employees’ tax deductions, taxable benefits, contributions and manpower.
Under the current system employers submit their tax, social security, and manpower information on different returns.
From January 2022, employers will submit a Combined Employer Return (CER) every month, which will include tax, social security contributions and manpower all on the same return.
The deadline for the first return under the new system is 15 February 2022.
To complete the CER, employers who use their own payroll software will need to make changes to their systems. Employers who use the online employer returns form will be redirected to a new form when they submit their January 2022 return.
Submissions will need to include the correct social security numbers and tax identification numbers for each of their employees, to be accepted. Ahead of the change, employers will need to ensure all their records are correct and up to date.
Comptroller of Revenue, Richard Summersgill, said: “This initiative will make life easier for employers, enabling them to tell Government about a number of employee-related matters just once. It is the latest step in the Government’s plans to collect revenues more efficiently by centralising services and systems where it is appropriate to do so.”
“We’re committed to achieving this by modernising our legislation, providing easier access to services online, ensuring all customers can understand and meet their obligations while reducing costs.”
“The new return will make the submission process easier for employers but it’s important that employers are sufficiently prepared by having the correct information for their employees. We have been updating employers for some time and there is detailed information and advice on how to prepare for the changes on a dedicated webpage.”
More information about changes is available via the Government of Jersey website: www.gov.je/CombinedEmployerReturn
Payroll suppliers and employers have received information about the changes to give them enough time to update their systems and software.
Employers can also request IT specifications for their payroll provider, or subscribe to regular email updates by emailing: cer@gov.je
Source: Government of Jersey News Release.

Offshore Payroll strengthens team with new appointment
Offshore Payroll is delighted to welcome Jackie Helks, who joins the team as a Client Experience Officer.
Jackie together with Offshore Payroll’s Relationship Manager, will have responsibility for further developing effective relationships with clients. This appointment is part of Offshore Payroll’s expansion to satisfy our growing client base. She brings a wealth of customer service experience, having spent over ten years in the luxury hospitality sector, which included responsibility for employee rotas and payroll.
Her passion for client relations makes her ideally suited to support Offshore Payroll clients. Jackie’s expertise will further strengthen Offshore Payroll’s focus on making payroll as simple and efficient as possible for their clients in Jersey, Guernsey and Isle of Man.
Jackie expressed how much she is looking forward to applying her experience in her new role: “Joining the team at Offshore Payroll feels like a natural step after my previous experience in client-facing roles.
I’m delighted to have the responsibility to help create a seamless customer journey and I’m looking forward to working with the Offshore Payroll team, and establishing meaningful connections with our clients.”
Commenting on the appointment, Jeralie Pallot Director, Offshore Payroll, said: “We are delighted that Jackie is joining us as a new member of the Offshore Payroll team. Her enthusiasm and commitment to creating a seamless, enjoyable journey for clients along with her passion for the digital sector, make Jackie the ideal fit for our business. At a time when we are seeing significant growth and change within the payroll market, we know our clients will all benefit from working with her.”

Offshore Payroll announced as supporting sponsor of DisruptHR conference
Returning to St Helier for their fifth event in the Channel Islands, DisruptHR is a global movement designed to energise, inform and empower people in the fields of people, business and the future of work.
Once in a while, an event series is born that shakes things up, makes you think differently, it leaves you inspired, this is DisruptHR.
14 speakers, just five minutes each, and slides rotate every 15 seconds. Over 250 global cities across 6 continents have hosted this phenomenon.
Offshore Payroll is delighted to be announced as a supporting sponsor for Disrupt St. Helier 2024, with Offshore Payroll’s very own Megan Rolland included in the line-up of speakers.
Speaking on the announcement Director, Jeralie Pallot has said “As a team, we are very proud to be a supporting sponsor of this thought-provoking event that challenges traditional HR practices. We are especially excited to be supporting Megan on stage as she disrupts conventional thinking on payroll; with thoughts on transforming a routine administrative task into a powerful strategic tool for developing meaningful connections. We live in a world that thrives with change, where agility and adaptability are the keys to success – why should payroll be any different?“
Interested? Tickets are now available on Eventbrite click here, we look forward to seeing you there!
“online, forward-thinking, solution”
We have worked with Offshore Payroll for a few years to help deliver efficient payroll services to our clients, and to support those clients running their own payroll function. It is great to work with an online, forward-thinking, solution, that is actively engaging with users to improve functionality and add new features.
In Guernsey we are used to finding software work-arounds where the technology was not initially designed for businesses based offshore, but Offshore Payroll has been specifically designed with offshore in mind, which is fantastic, and the locally based support means that help is never far away.
Dani Bennett BA FCA – Director
