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Social Security contributions information for employed and self-employed persons

Contact Us - Social Security

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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)

      6.50% 6.00%

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

      6.50% 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
        2016 2015 2016 2015
      Weekly £2,646.00 £2,601.00 £133.00 £131.00
      Monthly  £11,466.00  £11,271.00 £576.33 £567.67
    • 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 [223kb] .
    • 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. [212kb]
    • The table below shows the contribution rates for self-employed persons:
    • Self-employed contributions20162015
      Yearly percentage10.50%10.50%
      Upper earnings limit (annual)£137,592.00 £135,252.00
      maximum weekly rate*£277.83£273.10
      Lower earnings limit (annual)£6,916.00£6,812.00
      minimum weekly rate£13.96£13.75
    • * 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 [212kb].

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 Contribution record application Benefit Payment & Contribution Rates - Leaflet 50 Employed persons - Leaflet 40 Self-employed Persons - Leaflet 41 Employed or Self-Employed - Leaflet 45

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