A Jersey payslip is refreshingly short once you know what you are looking at. There is no separate income tax code and National Insurance line to reconcile — just income tax collected through ITIS and a single Social Security deduction. The confusion usually comes from one number: the effective rate.
The lines, top to bottom
Here is an annotated month for an employee on £2,500 gross, using round figures so the arithmetic is easy to follow.
| Line | Amount | What it is |
|---|---|---|
| Gross pay | £2,500 | Your wage before any deduction |
| ITIS (illustrative 13%) | −£325 | Income tax at your effective rate |
| Social Security (≈6%) | −£150 | Your Class 1 contribution |
| Net pay | £2,025 | What reaches your bank |
The ITIS line, decoded
ITIS is the Income Tax Instalment System — Jersey's way of collecting income tax as you earn. The percentage on your payslip is your effective rate, issued to you by Revenue Jersey. It already accounts for your allowances, so it is usually lower than the 20% headline income tax rate. Because it is personal, the colleague at the next desk on the same salary may show a different rate, and that is normal. How the wider system fits together is covered in income tax self-assessment in Jersey.
Effective rates are reissued annually. If yours changes mid-year, your take-home moves even though your salary has not — that is the new rate, not an error.
The Social Security line
The Social Security line is your Class 1 contribution as an employee, deducted up to a monthly earnings ceiling. Your employer pays a further contribution that never appears on your payslip because it is their cost, not yours. The full mechanics sit in the employer Social Security guide.
What to check each month
- Gross pay matches your agreed salary or the hours you worked
- The ITIS rate matches the latest one Revenue Jersey sent you
- Your net pay equals gross minus the two deductions — nothing else should be coming off without explanation
If the numbers do not tie, raise it early. A wrong effective rate left running for months builds into a real over- or under-payment. Employers who want the deductions right first time use payroll software built for Jersey, or hand the whole thing over.
Common questions
What deductions are on a Jersey payslip?
ITIS income tax at your effective rate and your Social Security contribution. Gross minus those two is your net pay.
What is the ITIS rate on my payslip?
Your effective rate — a percentage Revenue Jersey sets for you based on your allowances and tax position. It is recalculated yearly.
Why is my colleague's rate different?
The effective rate is personal, so two people on the same salary can carry different ITIS rates.
General guidance only. Your own figures come from Revenue Jersey and the Social Security department (gov.je).