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Social Security contributions information for employers and self-employed persons

Contact Us - Social Security

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The reason you make Social Security contribution payments is to give yourself and your employees insurance protection under the Social Insurance Scheme.

Below you will find further information for employers and self-employed persons. More information about Social Security, for employers, is also provided in the Employer's Guide - Leaflet 20 in the downloads section of this page. This leaflet includes information about holiday pay, pay during sickness, gratuities and tips and payment in lieu of notice as well as much more.

  • Employers

    • In general, contributions are required from both employer and employee in respect of any employed person who is over school-leaving age and under pension age.
    • An employer, for the purpose of Social Insurance, is anyone who has employees. If you have employees and have yet to register as an employer with Social Security please download then complete and return the pdf icon employers schedule application [344kb].
    • An employee is anyone who is gainfully occupied in employment under a contract of service in Guernsey or Alderney.
    • All employers are required to keep an official record of the people that work for them, how much they are paid and the amount that has been deducted in respect of Social Insurance contributions. Social Security Inspectors do, from time to time, visit employers to check these records.
    • The percentage rates of contributions required are shown in the table below:
    •  Employer  Employee

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

      6.60% 6.60%

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

      6.60% 0.00%
    • The rates of contributions (calculated as a percentage of gross earnings) 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
    • If you have an employee who is new to the Island and needs to register please download and complete apdf icon registration form. [212kb]
    • Further information for employers is available in the following pdf icon employers leaflet [1Mb].
    • For information on labour only contractors and sub-contractors please download the following pdf icon labour only contractors and sub-contractors leaflet [239kb].
    • Returns Creator

      • Returns Creator is a free web based application developed jointly by Social Security and Income Tax. It provides employers with a secure and easy method to record and return Social Security contribution and Income Tax ETI details.
      • To sign up to use this product, or to complete your returns, please visit https://rc.gov.gg
  • Class 2 - Self-employed persons

    • A self-employed person is classed as someone who is in business for themselves, or who is working for gain but not under the control of an employer.
    • 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]
    • 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].
    • 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 complete an pdf icon application form to pay earnings related contributions. [302kb]

 

 

 

Downloads

Application For A Registration or Contribution Card Benefit Payment & Contribution Rates - Leaflet 50 Leaflet 20 - Contributions guide for employers Application to pay earnings related contributions 2016 Labour-only contractors & sub-contractors - Leaflet 59 Employed or Self-Employed - Leaflet 45 Leaflet 41 - Contributions - Self-employed people

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