Information and public services for the Island of Guernsey

Today

News

Silent Night, Jedi Knight
Monday 20 November 2017

There will be a distinctive sci-fi flavour at this year's Winter Fayre at Castle Cornet.

Read more
Channel Islands Christmas Lottery First Prize Update
Friday 17 November 2017

The guaranteed first prize in this year's Channel Islands Christmas Lottery has risen to £675,000.

Read more
No more coding notice for those only claiming personal tax allowance
Wednesday 15 November 2017

Tax coding notices will no longer be sent to islanders who receive personal tax allowances only, the Income Tax Service has confirmed.

Read more All News
Coming soon – a map of events, hazards and other useful information
weather iconMainly cloudy with a little rain or drizzle possible this morning. Chance of some bright or sunny spells this afternoon, then fair periods developing overnight.
High14°CLow11°C
5 day forecastTide timetables
weather iconMainly cloudy with a little rain or drizzle possible this morning. Chance of some bright or sunny spells this afternoon, then fair periods developing overnight.
High14°CLow11°C
5 day forecastTide timetables


Arrival


VesselFromTimeArrived
ChannelChief Jersey 06:00 05:50A 


Departure


VesselToTimeDeparted
Sarnia Cheri Donges 07:30  
All arrivals and departures Shipping forecast


Arrival


AirlineTimeDateFromFlightStatus
Flybe09:152017-11-21SouthamptonBE6301Approx 1015


Departure


AirlineTimeDateToFlightStatus
Aurigny08:302017-11-21GatwickGR602Check In Open ,Go To Departure Lounge
All arrivals and departures
Sign In

Social Security contributions information for employed and self-employed persons

Contact Us - Social Security

Share this page

The reason you make social security contributions payments is to give yourself insurance protection under the Social Insurance Scheme.

Generally speaking, the Social Insurance Scheme applies to all persons in Guernsey, Alderney, Herm and Jethou who are over school leaving age. You will pay contributions into the Social Insurance Scheme and be entitled to receive benefits according to whether or not you work and how you are employed.

There are three groups or 'Classes' of person under the Scheme. More information about two of the Classes and conditions is provided below, if you are not employed or self-employed you will need information about Class 3 Non-employed persons which can be found in the Useful Pages section of this page.

  • Class 1 - Employed persons

    • An employed person, for the purposes of the Social Insurance Scheme, is anyone who is gainfully occupied in employment under a contract of service.
    • However, there are people who are not under a contract of service, but must still be treated as employed persons. For example people who are working in a 'labour only' capacity within the construction or building industries. For more information on labour only contractors and sub-contractors please download the following pdf icon labour only contractors and sub-contractors leaflet [239kb].
    • Where the person is supplied by a third party and receives payment from that party, the third party will be treated as the employer.
    • In all other cases the employer will be the person with whom the worker is contracted to do the work. These employees are required to pay Class 1 contributions.
    • In general, contributions are required from both the employer and employee in respect of any employed person who is over school-leaving age and under pension age. The percentage rates of contributions required are shown in the table below:
    •  Employer  Employee

      Full percentage rate (payable in respect of employees under pensionable age)

      6.60% 6.60%

      Employer only contributions (payable in respect of employees of pensionable age or over)

      6.60% 0.00%
    • The rates of contributions (calculated as a percentage of gross earnings) required for employed persons and their employers are shown in the table below:
    •   Upper Earnings Limit Lower Earnings Limit
        2017 2016 2017 2016
      Weekly £2,667.00 £2,646.00 £134.00 £133.00
      Monthly  £11,557.00  £11,466.00 £580.67 £576.33
    • For more information please download the pdf icon employed persons leaflet [237kb].
    • If you have recently become employed please download then complete and return anpdf icon application for a registration or contribution card [212kb].
    • If you require a contributions record, please download then complete and return the pdf icon contribution record application [188kb].
  • Class 2 - Self-employed persons

    • Those people who are in business for themselves and other people who are working for gain but are not under the control of an employer are in this class.
    • Further information for self-employed persons is available to download in thepdf icon self-employed persons leaflet [1Mb] .
    • If you have recently become self-employed or wish to become self-employed, please download and complete the pdf icon application to pay earnings related contributions. [302kb]
    • The table below shows the contribution rates for self-employed persons:
    • Self-employed contributions20172016
      Yearly percentage11.00%10.50%
      Upper earnings limit (annual)£138,684.00 £137,592.00
      maximum weekly rate*£293.37£277.83
      Lower earnings limit (annual)£6,968.00£6,916.00
      minimum weekly rate£14.74£13.96
    • * Persons classified as self-employed are automatically liable to pay contributions at the maximum rate, unless they apply to have their rate of contribution assessed upon their earnings. In order to have your rate of contribution assessed upon your earnings you will need to make an pdf icon application to pay earnings related contributions [302kb].

If you are not sure if you should be classified as an employed person or a self-employed person, further information can be downloaded from the pdf icon employed or self-employed leaflet [196kb].

More information about how to make a social security contribution payment is provided in the Useful Pages section.

Social Security information for employers is provided in the Business, Charity and Not-for-profit section of this website.

Downloads

Application For A Registration or Contribution Card Benefit Payment & Contribution Rates - Leaflet 50 Employed persons - Leaflet 40 Leaflet 41 - Contributions - Self-employed people Employed or Self-Employed - Leaflet 45

Share this page

Useful Pages

Add To Home

To add this page to the homescreen of your phone, go to the menu button and "Add to homescreen".


The menu button may look like
Three Dots or Box with an Arrow *some browsers' menu buttons may vary.