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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Jersey /2. Mechanics of payroll / 2.3 Other withholding

2.3 Other withholding

Jersey

There are no withholding taxes on dividends, interest

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2.1.5 Zero taxation for under 26 year olds

5.2 Employee registration

1.3.1 Monthly filings

7.1 Business travel and subsistence

6.1.1 EU social security agreement

4.2 Company car

5.4.4 Obligations for foreign employers where no PE is created

4.4 Interest-free loans

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

7.3 Relocation costs

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.7.2 Sick pay

2.3.2 Solidarity surcharge

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

7.1 Per diems

2.3.5 Wage garnishment

3.2.1 Travel meals and per diems

3.2 French national minimum wage (SMIC)