Two things come out of most pay packets in Jersey: social security contributions and income tax. Both are taken by the employer before you are paid.
Social security (2026)
- You pay 6% of your earnings up to the Standard Earnings Limit of £6,062 a month.
- Your employer pays 6.5% on the same earnings, and 2.5% on earnings between £6,062 and £27,632 a month.
- Contributions start once you earn at least £143 a week (£618 a month).
Contributions build your entitlement to the Jersey pension and to benefits such as sickness allowance.
Income tax
Jersey income tax is between 0% and a maximum of 20% of your income. Two calculations are made, the standard 20% rate and a “marginal relief” calculation at 26% on income above your threshold, and you pay whichever is lower. You pay no tax if your income is below the low income threshold, £21,250 for 2026. Since 1 January 2026 everyone is taxed independently.
Tax is collected from pay through ITIS at an effective rate that Revenue Jersey sets for you. Give your employer the rate notice when you start. Without a rate, the employer must deduct at the default rate, which is higher than most people’s own rate.
Long-term care
A long-term care contribution of up to 1.5% is collected with income tax and is included in your ITIS rate.
Comparing salaries
An advertised salary is before these deductions. The pay page converts between hourly and yearly figures; it does not work out take-home pay, because that depends on your own tax position.
Quick answers
How much social security do employees pay in Jersey?
6% of earnings up to £6,062 a month in 2026.
What is the income tax rate in Jersey?
Between 0% and a maximum of 20%. No tax is due on income below £21,250 a year in 2026.