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Employers are required to:

1. Ìý

   •ÌýÌýÌýÌý remit to Revenue Jersey the total amount of tax deducted from staff within 15 days after the end of each month, and

2. Ìý

   •ÌýÌýÌýÌý send a Combined Employer Returns (CER) to Revenue Jersey on the filing dates noted in the table below, by either using their own payroll system or the web application provided by Revenue Jersey (which employers can register for free), see 1.2

   Return type	Frequency	Filing deadline
   Returns of information regarding employees and building sub-contractors	Monthly	15 days after the end of each month (Employing staff and your tax obligations (gov.je))
   Social security contributions	Monthly	15 days after the end of each month (Contribution guide for employers (gov.je))
   Manpower	Monthly	Information included on the CER (Manpower returns (gov.je))
   Benefit-in-kind	Annually	31 January (15 January for 2024 Draft Finance Bill 2024 Budget) in the year following the year in which the benefit was provided (Filing your benefit-in-kind