The new Combined Employer Return (CER) will allow you to file your tax, social security, manpower and benefit in kind on one return.

The simplest way to deal with the CER changes is to send a file directly from a payroll system. The sending of the CER is automated by allowing the payroll system to submit a file directly to the Revenue Management System.

Paymaster have been developing CER compatiable software since 2020, taking into consideration all the new requirements, so that you don’t have to worry!

Data Accuracy:

If the data in your submission has any wrong TINs or Social security numbers, this will result in the file failing submission.

Tax Identification Numbers (TINs):

Jersey’s transition to TINs will continue with the introduction of the new CER, as it will use the TIN rather than the Tax Reference Number.

Combined Employer Returns Jersey

Switch Over Date:

The switchover will happen for the January 2022 return due by 15th February 2022. No 2022 or later returns can be accepted in any of the old formats.