On 15 February 2021, Jersey published the Social Security (Contributions) (COVID 19) (Amendment No. 2) (Jersey) Order 2021, which amends the Social Security (Contributions) (COVID-19) (Jersey) Order 2020. The amendment Order entered into force with effect from 8 January 2021. The original Order provided that an employer who is required to pay Class 1 or Class 2 contributions in respect of employees for the calendar quarters (3 months) beginning 1 January and 1 April 2020 may apply to extend by up to 12 months the time by which the employer must pay those contributions, which was subsequently extended to 24...