Jersey Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Jersey calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| GBP 60,000 a yearEmployee tax profile: Jersey resident employee without child or childcare allowances | GBP 45,569.37 | GBP 45,569.37 | Matches |
Official sources and monitoring
3 official sources. 3 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| 2026 tax allowances and reliefs - standard rate, marginal relief and low income thresholdRevenue Jersey | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| How long-term care is funded - 1.5% maximum rate, 1.95% marginal rate and upper income limitGovernment of Jersey | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Employer contribution rates 2026 - minimum earnings threshold, standard and upper earnings limitsGovernment of Jersey Customer and Local Services | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version JE-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Independently taxed Jersey resident employee paid equal monthly salaries in 2026 with no child, childcare or pension allowances.
- Income tax is the lower of 20% of income and 26% of income above the £21,250 low income threshold; long-term care is the lower of 1.5% and 1.95% above the threshold, up to the upper earnings limit.
- Employees pay 6% of all monthly earnings up to £6,062; the employer pays 6.5% up to £6,062 and 2.5% between £6,062 and £27,632.
Coverage & limitations
Rule version JE-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Salary below the £618 monthly minimum earnings threshold or above the £27,632 monthly upper earnings limit is not supported.
- Child, childcare and compensatory allowances, pension and other deductions are not included.
- Independent professional verification pending.