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Guernsey Law Officers announce first-time forfeited asset sharing with the United States
Friday 08 December 2017

Guernsey has today announced during a visit to the Department of Justice in Washington D.C. that it will share with the United States government approximately $14.3 million recovered while assisting U.S. prosecutors and investigators with two U.S. criminal cases in which money was laundered via Guernsey.

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Under 21 Contraception Pilot
Thursday 07 December 2017

The Committee for Employment & Social Security and the Committee for Health & Social Care have launched a pilot to provide free contraceptive services to women under the age of 21.

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Thursday 07 December 2017

Guernsey will now have a more accurate picture of what its economy looks like following work to update the methodology by which Gross Domestic Product is calculated, aligning the island to international standards.

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Social Security contributions information for Class 3 non-employed persons and people over pension age

Contact Us - Social Security

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The reason you make social security contributions payments is to give yourself 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.

There are three groups or 'Classes' of person under the Scheme. More information about one of the Classes and conditions is provided below, if you are not non-employed or over pension age you will need information about Class 1 employed persons  and Class 2 self-employed persons, which can be found in the Useful Pages section of this page.

  • Non-employed persons (under pension age)

    • With some exceptions a non-employed person is someone who is neither employed or self-employed but instead is living off savings or investments.
    • In addition there are people who, although employed or self-employed are treated as non-employed. This includes people who are:
      • employed, but not receiving any wages or salary e.g. doing charitable or social work.
      • Employed, but receiving earnings below the 'lower earnings limit'.
      • Normally employed, but temporarily out of work or between jobs.
      • Self-employed, working part time and earning less than the annual 'lower earnings limit'.
    • Further information can be downloaded from the pdf icon non-employed persons (under pension age) leaflet [1Mb]
    • If you have recently become non-employed, please download then complete and return the pdf icon application to pay income related contributions [279kb]
    • The table below shows the rates of contributions and allowances for non-employed people under pension age:
    • Non-employed contributions (under pension age) 20172016
      Yearly percentage10.40%9.90%
      Upper income limit*£138,684.00 £137,592.00
      Maximum weekly rate for persons under pension age£261.62£247.99
      Lower income limit£17,420.00£17,290.00
      Minimum weekly rate for persons under pension age
      (unless exempt)
      £19.09£18.95
      Non-employed allowance**£7,875.00£7,336.00
    • * Non-employed persons who expect their income to be less than the annual upper income limit can apply to have their rate of contribution based on their income rather than paying the maximum rate.
    • ** The Class 3 non-employed allowance is subtracted from annual income with liability being calculated on the balance.  People whose income, before the deduction of the allowance falls below the lower income limit will continue to be exempt from paying contributions.
  • Persons over pension age

    • Social Security operates a Specialist Health and Long-term Care Scheme which covers residents of Guernsey, Alderney, Herm and Jethou.
    • If you are over pension age you do not have to pay social insurance contributions but you do have to pay health insurance and long-term care contributions towards the Specialist Health and Long-term Care scheme. These contributions are payable by people over pension age and are based on assessable income.
    • Persons who do not make an application to pay on the basis of their actual income will be charged at the maximum weekly contribution rate.
    • Further information can be downloaded from the pdf icon persons over pension age leaflet [1Mb].
    • If you have recently reached pension age, please download then complete and return the pdf icon application to pay income related contributions [279kb].
    • The table below shows the rates of contributions and allowances for non-employed persons over pension age:
    • Non-employed contributions (over pension age) 20172016
      Yearly percentage3.40%2.90%
      Upper income limit*£138,684.00 £137,592.00
      Maximum weekly rate for person over pension age£85.53£72.64
      Lower income limit£17,420.00£17,030.00
      Minimum weekly rate for persons over pension age
      (unless exempt)
      £6.24£5.55
      Non-employed allowance**£7,875.00£7,336.00
    • * Non-employed persons who expect their income to be less than the annual upper income limit can apply to have their rate of contribution based on their income rather than paying the maximum rate.
    • ** The Class 3 non-employed allowance is subtracted from annual income with liability being calculated on the balance.  People whose income, before the deduction of the allowance falls below the lower income limit will continue to be exempt from paying contributions.
  • Other rates

    • Special rate contributions - payable by people who are temporarily out of work, between jobs and do not wish to claim unemployment benefit or are not entitled to an unemployment credit.
    • Voluntary contributions - payable by non-employed people who have income below the lower income limit but wish to maintain their record for pension purposes.
    • Overseas voluntary contributions - payable by people who are no longer living in Guernsey or Alderney but wish to maintain their record for pension purposes (please contact Social Security for details of the qualifying conditions).
    • The table below shows the other contributions rates that fall under Class 3:
    • Non-employed contributions (under pension age) 20172016
      Yearly percentage10.4%9.90%
      Upper income limit*£138,684.00 £137,592.00
      Maximum weekly rate for persons under pension age£261.62£247.99
      Lower income limit£17,420.00£17,290.00
      Minimum weekly rate for persons under pension age
      (unless exempt)
      £19.09£18.95
      Non-employed allowance**£7,875.00£7,336.00

More information about how to make a Social Security contributions payment is provided in the Useful Pages section.

Downloads

Benefit Payment & Contribution Rates - Leaflet 50 Leaflet 42 - Contributions - Non-employed people under pension age Leaflet 21 - Contributions - People over pension age

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