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Jersey Publishes Order Extending Social Security Contribution Payment Deferral for COVID-19 to Cover Q4 2021 and Q1 2022

30 December 2021

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Approved Changes

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Jersey

Jersey has published the Social Security (Contributions) (COVID-19) (Amendment No. 4) (Jersey) Order 2021, which amends the Social Security (Contributions) (COVID-19) (Jersey) Order 2020. The amendment Order entered into force with effect from 27 December 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 months. With the latest...