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

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 mo…