Tax and contributions
Tax
You start paying income tax if your total income is more than £385 per week on average. This is your personal
tax allowance. Your employer deducts the tax from your earnings using a tax rate which is issued by Revenue Jersey. If you don't give your employer a rate, they will deduct the default rate of 22%.
Social Security contributions
If you are under 18 you only have to pay contributions if you are working.
You must pay contributions when you turn 18. If you earn more than £128 per week then primary and secondary contributions are payable based on your earnings. You pay the primary contributions from your earnings and your employer pays the secondary contributions.
Getting a job while you are studying
You will need a social security registration card and a Tax Identification Number (TIN) before you start work. It's important to tell us about your income and circumstances so we can issue you with the correct tax rate. If you do not have a tax rate your employer will take the default rate of 22%.
If you do not have a social security number you will need to register with Customer and Local Services. Your details will be shared with Social Security, Revenue Jersey and Health and Social Services. You may need to provide additional information like school attendance dates to prove your residency.
Register as a Jersey resident
If you already have a social security number, you can apply for a registration card online. You will need to let Revenue Jersey know that you are starting work and how much you will be earning. You will then get your TIN and tax rate.
If your total income is below the personal tax allowance (£20,000 in 2024) you will get a 0%
Income Tax Instalment Scheme (ITIS) rate to hand to your employer. You will not be required to
file a tax return while you are in full time education.
Getting and updating your tax rate
If you have started work, your circumstances have changed, or you think your tax rate is wrong you can tell us by completing the personal tax enquiry form.
Make a personal tax enquiry
Holiday jobs abroad
If you normally live in Jersey but work abroad you will need to complete a Jersey tax return and pay tax on this if all your income is more than your personal tax allowance.
If you are self-employed
You will need to complete a tax return including the self-employment section even if your income is below the personal tax allowance.
Self-employment income and tax
Working full time
If you are employed full time and your income is more that the personal tax allowance, you will need to complete a tax return for that year. You can tell us if your circumstances have changed and get the correct ITIS rate by using the personal tax enquiry form.
Make a personal tax enquiry
Getting a repayment of Jersey tax
If you had tax deducted from your wages you can claim the tax back if your income is below the personal tax allowance.
If we know you are a student and you had the default tax rate deducted (22%) before you handed your 0% rate to your employer, you can make a claim straight away. We will make the refund once your employer has sent us the information.
If your income is more than the personal tax allowance or you are required to file a tax return, we will only be able to make a tax refund after you have filed a tax return for that year.
Tax refunds
Filling out a tax return
If you have to complete a tax return and you are a Jersey resident student, do not include arrival and departure dates for when you are away studying.
Default assessments
If you get a default assessment with a penalty it means that you were required to file but we did not get a tax return from you for that year. You just need to file your tax return.
If your tax is nil, any penalties will also be reduced to nil.
File your personal tax return
Student credits
When you turn 18 you are required to pay social security contributions. If you are a full time Jersey student, you can claim up to 36 months of credits on your contribution record during your working life.
Student credits for people over 18 in full time education
Student finance
If you are a Jersey resident student you can get financial help for your higher education. Student finance is not taxable income.
Higher education courses: financial help
Students from abroad working in Jersey
If you are looking to come to Jersey to work you need to find a job in Jersey and check visa and work permits before you arrive. You will pay contributions and tax on your Jersey income and be taxed as a seasonal or temporary worker.
Moving to Jersey
Seasonal and temporary workers tax and social security contributions
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