What contributions are
Contributions are deductions based on your salary that are paid into a social security fund that pays for:
- benefits
- pensions
- health services
To receive benefits, you must have paid contributions for at least 3 months at some point before your claim. This is 6 months for pension.
If you do not pay contributions, it may affect your entitlement to benefits.
You must make contributions payments by law.
Benefits and financial support
The 2 types of contributions are Class 1 and Class 2.
Class 1 contributions
You pay Class 1 contributions if you’re employed and earn the
minimum earnings threshold or more.
The amount of Class 1 contributions you pay are based on how much you earn. They are made of 2 elements:
- primary contribution of 6% paid by employees
- secondary contribution of 6.5% paid by employers
Employers deduct the primary contribution from their employees’ wages and pay that to Social Security together with the secondary contribution.
Class 2 contributions
You pay Class 2 contributions if you:
- do not earn enough through your employer to cover your contributions
- are not employed
- are self-employed
Class 2 are made of the primary and secondary elements.
Find out more details on
Class 2 Social Security contributions.
Depending on your circumstances you may be
except from paying contributions or be able to
protect your contributions records.
The table below shows where your contributions go.
|
Class 1 (Employee) | 5.2% | 0.8% |
|---|
|
Class 1 (Employer) | 5.3% | 1.2% |
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|
Class 2 | 10.5% | 2% |
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|
Amounts over the standard earning level (Class 1 and Class 2) | 2.5% | 0%
|
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Find out more about the fund and how the money is used on
Social Security statistics.
Paying contributions and deadlines
Class 1 and Class 2 contributions must be paid no later than 15 days after the end of each month. For example, contributions for July must be paid by 15 August.
If you’re an employee you do not need to do anything as Class 1 contributions are paid to us by your employer. Employer can find more details on
submitting and paying your employees' contributions.
If you need to pay Class 2 contributions the rate will vary depending on your income and circumstances. Find information on Class 2 Social Security contributions.
Pay your contributions and instalments
Overpayment
If you overpaid contributions we’ll automatically refund you at the end of each quarter. For Class 1 contributions, the refund would be sent directly to the employee.
You might have overpaid if you have:
- received contribution credits
- made Class 1 contribution payments
- claimed a Short Term Incapacity Allowance
- started to receive a pension
Contributions levels you and your employer pay
Class 1 contributions calculator
Use the contributions calculator to help you calculate the amount of Class 1 contributions you must pay.
Contributions calculator
Contribution levels for 2023
The table below shows the percentage of wage that must be contributed per month up to the Standard Earnings Limit (SEL) for 2023.
Employers must pay a 2.5% rate on their employees' earnings between the Standard Earnings Limit (SEL) and the Upper Earnings Limit (UEL) for 2023.
The table below shows the monthly earnings limits and maximum Class 2 contribution rate per month for 2023.
|
Upper Earnings Limit (UEL) | £23,072 |
|---|
|
Standard Earnings Limit (SEL) | £5,060 |
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|
Lower Earnings Limit (LEL) | £1,080 |
|---|
|
Maximum rate class 2 contribution | £1,082.80 |
|---|
|
Standard rate | £632.50
|
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Contribution levels for 2022
The table below shows the percentage of wage that must be contributed per month up to the Standard Earnings Limit (SEL) for 2022.
Employers must pay a 2.5% rate on their employees’ earnings, between the Standard Earnings Limit (SEL) and the Upper Earnings Limit (UEL) for 2022.
|
Employee | 6% January to September 4% October to December |
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|
Employer | 6.5%
|
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The table below shows the Monthly Earnings Limits and maximum Class 2 contribution rate per month for 2022.
|
Upper Earnings Monthly Limit (UEL) | £21,724 |
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|
Standard Earnings Monthly Limit (SEL) | £4,764 |
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|
Lower Earnings Monthly Limit (LEL) | £1,016 |
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Maximum rate Class 2 contribution
Standard Rate | £1,019.50 January to September £924.22 October to December £595.50 January to September £500.22 October to December
|
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The table below shows the minimum earnings threshold you must pay the Class 1 primary and secondary contributions for 2022.
|
Paid weekly | £101 |
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|
Paid every 2 weeks | £202 |
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Paid every 4 weeks | £404 |
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Paid monthly | £438
|
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Who must pay contributions
You're liable to pay contributions if you’re:
- living in Jersey for 6 months or more
- aged 16 or over and working
- aged between 18 and pension age
This means you're liable to pay contributions even if you’re:
- studying
- looking after a family
- not working
Working for more than 1 employer
If you work for more than 1 employer and earn the
minimum earnings threshold or above in each job, your total earnings from all your employers will be taken into account. You'll receive a Class 1 statement if you have any outstanding contributions.
Working outside of Jersey
If you work for a short time outside the Island for your Jersey employer, your contributions must be taken from your wages as if you’re working in Jersey. There are different time limits depending on where they temporarily work. You should ask your employer to contact us to check.
If you’re liable to pay, we’ll issue you a Certificate of Continued Liability so you can prove that you’re paying contributions in Jersey. You should show your certificate to the country you’re living in.
People exempt from paying contributions
You do not have to pay contributions if you’re:
- receiving your Jersey state pension
- aged under 16 and working
- leaving Jersey
- moving to Jersey for the first time
- in prison or legal custody
Starting to receive your Jersey State pension
You do not have to pay contributions from the month after you start receiving your pension. If you’re employed, your employer must still pay the Class 1 secondary contribution of 6.5%.
If you have a blue registration card when you reach pension age take it to Customer and Local Services to exchange it for a red card. The red card shows your employer that they should not deduct contributions from your earnings. You should give the new card to your employer as soon as possible.
Leaving Jersey
You do not have to pay contributions if you leave the Island permanently.
You must tell us immediately if you leave the Island permanently. You will not be liable to pay contributions in Jersey.
Tell us you're leaving Jersey
Moving to Jersey for the first time
If you come to live in Jersey for the first, you need to register with Social Security at Customer and Local Services (CLS). You must start paying contributions when you start working. If you’re not working or are self-employed, you do not have to pay contributions for the first 6 months.
If you’ve been registered in Jersey before, you’re liable to pay contributions as soon as you arrive.
If you're working on a secondment in Jersey, you must register with CLS and provide a letter of secondment from your employer. If you become a Jersey resident you would need to pay contributions.
If you’re temporarily working in Jersey for a Jersey registered company, you would not pay contributions in Jersey. You would need to provide us a Certificate of Continued Liability. Find more information on
moving to Jersey: documents to bring.
How to get a registration card
Being in prison or legal custody
If you’re in prison or legal custody and you continue to receive a salary from an employer, both you and your employer have to pay contributions.
If you’re not receiving a salary, you or your employer will not have to pay contributions for any month you’re in prison or legal custody.
Missing contributions
You’ll receive a missing contributions letter if we notice a gap in your contributions record.
Depending on your circumstances you’ll need to take different actions.
Find further details on
missing Social Security contributions.
Opting out of contributions early
When you can opt out
You can opt out of paying contributions if you’re over your pension age and are fully retired.
Check your pension age
To apply to opt out of paying contributions you need to complete the online form below.
Apply to opt out of paying contributions
How benefits are affected
If you choose not to pay contributions it may affect your entitlement to contributory benefits, such as:
- Short Term Incapacity Allowance
- Long Term Incapacity Allowance
- your Jersey state pension
Before you opt out, we strongly advise you talk to us to make sure you fully understand how your rights to benefits may be affected.
Going back to work
Talk to us as soon as possible if you start to work again either part or full time. You may need to pay contributions again.
You cannot back-pay contributions to cover any time you decided not to pay contributions.
Married woman's election
Paying contributions as a married woman
If you were married and living in Jersey before 1 April 2001, you can apply for a married woman’s election. This means you can choose to pay contributions or not.
If you choose not to pay contributions:
- your contributions will not be deducted from your wages if you work for an employer
- you do not have to pay Class 2 contributions when you do not work
- your pension will rely on your husband's contribution record. When you claim married allowance, Revenue Jersey will also treat this
income as your husband's
- your contributory benefits will be affected
Applying for a married woman’s election
You can only choose once to opt out from the Social Security scheme. However, you can choose at any point to start paying contributions again.
You must fully understand how your right to claim benefits may be affected when you choose to stop paying contributions. For more information contact us.
You’ll need to provide your original marriage certificate if we do not have a verified copy on our record.
Apply for a married woman's election
Changes in circumstances
Tell us as soon as possible if you separate or get divorced.
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