SPCM

SPCM allows an employer's computer system to send returns to the States of Guernsey via an API, in order to comply with Secondary Pensions reporting requirements.

Background

In order to ensure compliance with the new Secondary Pensions law, employers are required to provide the States of Guernsey Revenue Service with details of the pension contributions made by and on behalf of their employees.

In order to support this, the States of Guernsey has created a new data format for pensions data returns. This is a different format from the existing formats for ETI (Tax) and Social Security Contributions returns. It is a text-based format based on JSON. JSON is a lightweight, human-readable data interchange format which is widely supported by modern software development platforms.

What is here?

SPCM provides the following:

• An API which third-party payroll systems can use to submit data for Secondary Pensions compliance
• Documentation for software developers who wish to integrate their payroll software with the API
• A Message Portal where you can submit test files and review how they are interpreted

What do I need to do?

• If you already use Returns Creator for reporting ETI or Social Security Contributions, then you do not need to use this system. In due course you will be able to use additional features in Returns Creator to submit the necessary pensions data to the Revenue Service for compliance purposes, as well as to the provider of Your Island Pension (if applicable).
• If you are a user or supplier of a third-party payroll system which already submits ETI or Social Security Contributions returns, and you wish your software to be extended to submit returns for Secondary Pensions to the Revenue Service, then the API documentation provides all the technical details which the developers of your system will need to achieve this.