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This is essential training for anyone who is responsible for Jersey, Guernsey and Isle of Man payrolls.

Please note: Materials for this course will be made available via an online platform, however a selection of these materials will need to be printed off and brought with you on the day. Login details for the online platform will be sent to you 10 days before the course start date. If you have any problems or questions, please email [email protected].


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Why you should attend

This course is suitable for delegates that have the following suggested roles who require an update and practice in this subject area or are

working in, or responsible for the payroll function for Jersey, Guernsey or the Isle of Man.


However, it should be noted this course is not designed for those new to payroll.



This course has been designed to be delivered as a one-day public course but can be split into to three separate training courses if it is needed for inhouse learning.

What you will learn

On completion of this course, you will begin to understand the different systems which apply in each of the British Crown Dependencies.


  • To gain background knowledge relating to each jurisdiction
  • Appreciate the basics of how the income tax system works and be able to calculate correct amount of income tax due
  • Appreciate the basics of how the Social Insurance contributions system works and be able to calculate employer and employee contributions
  • Be aware of the general rules concerning benefits in kind and relevant employment law.

Course content


The background of Guernsey payroll

  • The relationship with the EU
  • Citizenship
  • The population management laws

Income tax

  • Rate of Tax and personal allowances
  • Employee tax installation scheme
  • Remittance to the tax office

Benefits in kind

  • Exempt benefits in Kind
  • Taxable Benefits in Kind
  • Vehicles and accommodation

Social insurance

  • Social insurance rates and limits
  • Calculating social insurances
  • Contribution schemes

Employment law

  • Minimum wage
  • Annual and public holidays
  • Sickness
  • Travel expenses



The background of Jersey payroll

  • The relationship with the EU
  • Citizenship
  • Manpower returns

Income tax

  • Rate of Tax and personal allowances
  • Income tax Instalment system
  • Paying ITIS deductions
  • Long term care contributions

Benefits in kind

  • Accommodation and vehicle benefits
  • Weekly benefit rate agreement
  • Benefits in Kind returns

Social insurance

  • Classes of contribution
  • Registering for social security
  • Labour only subcontractors
  • Paying contributions

Employment law

  • Minimum wage
  • Statutory redundancy
  • Annual and public holidays
  • Sickness, and other statutory leave

Isle of Man

The background of Isle of Man payroll

  • The relationship with the EU
  • Citizenship
  • Work permits

Income tax

  • Rate of Tax and personal allowances
  • Income tax Installation payments
  • Registering got ITIP
  • Free pay, standard and higher tax tables

Special tax codes

  • Starters and leavers
  • Remittance of ITIP and NICs

National insurance

  • Classes of contribution
  • Differences to the rUK National insurance
  • Incapacity benefit
  • Maternity and adoption as well as Parental allowance
  • Grossing up adjustments to occupational payments

Employment law

  • Minimum wage
  • Annual leave
  • Minimum notice and redundancy

Prior learning required

So that you can get full benefit from the subjects in this course, we recommend that you have attended some of the following:


Introduction to PAYE & NICs

A working knowledge of PAYE & NICs is the central skillset that all payrollers must master. This course covers in-depth the rules for calculating both statutory deductions as well as the principles of processing starters and leavers correctly. Delegates leave the course with the ability to calculate gross to net pay manually.


Essential Additions to Payroll Basics

This course directly follows from this syllabus to cover a broad range of other subjects which all payroll administrators must competently grasp such as Student Loan Deductions, Court Orders, Auto-Enrolment, Real-Time Information, Year-End obligations and an introduction to Director’s NICs.




Introduction to Payroll

Designed for those new to payroll, this comprehensive course covers the core skills required to administer the payroll function. From calculating gross pay and deciphering the differences between taxable and NICable pay, the course covers in-depth the methodologies for manually calculating income tax, NICs and Student Loan Deductions as well as an overview of other core payroll principles, including auto-enrolment, court orders and remittance reconciliations.




Introduction to Statutory Payments

Covering in detail the core statutory payments as well as introducing Shared Parental Leave & Pay, completing this course will complete a payroll administrator’s essential skill set.

Continuing your learning

Payroll update as this course helps build your expertise and confidence by providing detailed explanations and practical information about recent, current and proposed changes in tax, NICs, employment law, deductions and statutory payments.


Global mobility: Key payroll issues as this course develops the delegates knowledge on the implications of both impact and expat movements on payroll.