Apply effective rate notice
On each pay day, the business must deduct the correct amount by reference to each individual's effective rate notice. Revenue Jersey issues this notice to all employees to share with their employers, in default of which a rate of 22% applies. This information is sent to Revenue Jersey on a monthly return. A payslip must show the deductions made by an employer in respect of an effective rate.
Tax
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Web page updated on 17 Mar 2025 15:40