Employment Taxes

Payroll functions of global organisations are often centrally managed from a home jurisdiction. Additionally, innovative forms of remuneration have evolved to attract the best staff in a tax efficient way.

There are local payroll factors to consider in Jersey and Guernsey and the manner in which benefits in kind are taxed in Jersey and Guernsey can often be different from a home jurisdiction. 

Multi-national companies that have employees based in the Channel Islands will have local compliance considerations that need to be appropriately managed. 

• You are a multi-national group with employees in Jersey and Guernsey and would like to understand local payroll requirements including: income tax; withholding tax; and social security considerations
• You would like an agent to undertake your payroll and benefit in kind reporting responsibilities on your behalf
• You have international assignees/expat employees based in Jersey and Guernsey who require advice on coming to or leaving Jersey or Guernsey
• You offer a flexible benefits package to employees and you would like to understand the tax treatment of various items and whether there is scope to be more tax efficient
• You are seeking advice on the treatment of share schemes, pension schemes or other benefits in kind
• You provide staff accommodation and you would like assistance with the tax and social security reporting requirements.

• Classifying a variety of cash payments based on which should and should not be subjected to tax and social security
• Calculating the value of benefits in kind for tax and social security purposes
• Providing employees with the amounts that should be disclosed on their personal tax returns by means of appropriate statements sent on behalf of their employer
• Providing a “help desk” function to employees with queries and those seeking assistance
• Advising you on implementation of new payroll systems and modifications required to existing payroll systems to ensure that the correct tax and social security contributions are deducted
• Submitting ITIS returns to the Jersey tax office and ETI scheme returns to the Guernsey tax office
• Submitting benefit in kind returns to the relevant tax office in both Islands
• Submitting social security returns to the respective social security departments.