The Employer Section within the Revenue Service are here to support you in all your obligations as an employer in Guernsey. Below you will find some information and Frequently Asked Questions which you may find helpful.
As an employer you must register with the Revenue Service. You will be provided with two reference numbers, one for income tax deductions and one for contribution deductions and they should be used when making contact with us and for registering to use the Revenue Service Returns creator.
Income tax and contribution deductions apply to everyone who receives wages, salaries, pensions etc from employers in Guernsey and includes company directors, part-time and casual workers and subcontractors who provide labour only work. You can find more information in our Employers Guide which is available in the downloads section on this page.
Some employees receive 'Benefit in Kind' which is anything which they (and their family or household) receive in addition to their wages, salaries etc and they are only entitled to this because they are employed by you. More details can be found in our Benefit in Kind Guide in the downloads section of this page.
We are currently in the process of phasing out insurance cards, you will find more information in our 'Phasing out Insurance Cards Frequently Asked Questions' in the download section of this page.
Frequently Asked Questions
What is a coding notice and how do they work?
- A coding notice is the employee's personal tax allowance and contribution rate. This is the amount that they can earn during the calendar year that should not have tax deducted. An employer applies the relevant coding, either weekly or monthly, to the employee's wages to ensure that they do not have too much tax or contributions deducted. If an employee is not issued a coding notice, tax should be deducted at 20% in full and contributions should also be paid at maximum rate.
When does a Coding Notice or Direction Notice Expire?
- A coding notice or direction notice expires on December 31st of the year they were issued. Coding and direction notices also become invalid if the employee leaves your employment.
How do I enter a Coding or Direction Notice into returns creator?
- Under the Employee Maintenance section of the returns creator you would need to click on the name of the individual in question. In the details screen there are two tabs, one labelled "codings" and one labelled "Direction Notices". You would then "create" as necessary and enter the details of the coding or direction as appropriate.
How do I enter a contribution rate into returns creator?
- In Employee Maintenance, click on the person's name, and choose the "Cards" tab. Create a Full Rate (blue card) if the person is under pension age, or Employer Only (orange card) is the person is over pension age by clicking on "+Create Card Type."
Can I request a coding notice for my employee?
- If a coding notice has been issued we can provide the details to you, however if there is no coding notice for that employee under your employers reference, your employee would need to request one themselves either using the online request form or by contacting one of our assessors.
I believe this persons coding notice is incorrect, what do I do?
- Please request that your employee contacts one of our assessors on (01481) 740123 and they will be able to further discuss their coding notice.
How can I get set up as an employer?
- In order to get a reference for tax and contribution deductions you would need to complete one of our new employer forms and return it to us. At which point we would set you up and notify you of the reference numbers.
What are the deadlines for the quarterly returns and payments of tax and contributions deducted?
- Q1 - 15th of April
- Q2 - 15th of July
- Q3 - 15th of October
- Q4 - 15th of January
I have submitted my quarterly return and I have entered some figures wrong, what can I do to fix it?
- If you have submitted your quarterly return incorrectly you would need to provide the correct details to us in writing and we would amend them on your behalf. Please ensure that you include the personal tax reference number of the individual(s) to be amended, the correct gross wages paid, (Superannuation if necessary) and total tax deducted for the quarter.