'ITIS' means Income Tax Instalment System and is the name used to refer to the Income Tax rate system in Jersey. Everyone in Jersey who is employed will pay a percentage of tax in instalments from their wages. Our guide below provides the basics you need to know when starting work or changing your job.
How much tax do I pay?
The amount of tax a person has to pay depends on many different factors and will be deducted from your employment income. To get your individual tax rate you will need to go to Customer and Local Services on La Motte Street and provide them with your employment and salary details. You will then receive your tax rate, also referred to as your ITIS slip, which you must give to your employer when you start your new job.
Your rate usually applies for the whole year from January to December, or from when you start your job until the end of the year. If you don't provide your employer with your ITIS slip they will automatically deduct tax at a rate of 21% until you provide this.
Can my tax rate change?
You might receive a new ITIS slip during the year. This is sent out when the Tax Office reviews your earnings and they determine whether you are likely to underpay or overpay tax, they can then adjust your tax rate to compensate for this. If you receive a new ITIS slip, you must give this to your employer straight away, otherwise you may end up owing money to the Tax Office or paying them too much.
What happens at the end of the year?
After the end of the year you will need to complete a tax return that details your income for the previous year e.g. in January 2021 you will be sent a form in which you will have to detail your income from January - December 2020. The Tax Office uses this information to calculate your ITIS rate for the coming year and they will then issue you a new ITIS slip, which you must give to your employer.
For more information about tax in Jersey and how to register for an ITIS rate you can visit the Government of Jersey website below:
Income Tax Information
Requesting an ITIS rate
Speak to your Employment Coordinator if you have any questions about ITIS rates or you need any assistance with your Income Tax.