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Jersey - Special considerations for short-term assignments

Jersey - Special considerations

A survey of income tax, social security tax rates and tax legislation impacting...


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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?

For a short-term assignment, that lasts no longer than 1 year, an assignee may be regarded as resident but not ordinarily resident, this means that they will only be taxed on their Jersey source income and any income remitted into the island.

Payroll considerations

Are there special payroll considerations for short-term assignments?

Shadow payroll may wish to withhold an amount of tax the employee will be liable for in the host country/territory.

Taxable income

What income will be taxed during short-term assignments?

Jersey source income will be taxable during the assignment as well as remittances of any other form of income to the island.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in your country/territory?

Double tax agreements should be considered, credits for tax suffered on foreign income may be claimed if there is a treaty in place with the relevant country/territory. If not, the foreign tax may be deducted from the taxable income.

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