Country Payroll Guide Guernsey

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Key Facts

Capital
Saint Peter Port
Date format
dd/mm/yyyy
Currency
British Pound Sterling (GBP)
VAT
No standard VAT rate.

Contributions

Employers

Social Security
Social Security - 6.6%
Total Employment Cost
Total Employment Cost - 6.6%

Employees

Social Security
Social Security - 6.6%
Total Employee Cost
Total Employee Cost - 6.6%

Minimum Wage

Minimum Wage
The minimum wage in Guernsey is 8.25 to 8.70 GBP per hour.

Payroll

Payroll Cycle
Monthly
13th Salary

Not required by law.

Income Tax

Employee Income Tax (1)
Flat Rate - 20%

Working Hours

General Working Hours

Full time employees generally work a minimum of 35 hours per week.

Overtime

Overtime rates must be outlined in the contract of employment.

Leave

Paid Time Off

There is no statutory entitlement to paid leave in Guernsey. There is also no legal requirement to give employees time off with pay, an enhanced rate of pay, or time off in lieu in respect of public holidays. Any rights to paid time off for holidays and public holidays depend on the terms of the contract.

Public Holidays

9 public holidays.

Sick Days

If an employee can’t work due to an illness or injury, they may be able to claim sickness benefit. To receive this they will need to be unable to work for at least 4 days and meet certain rules about the payment of contributions.

Maternity Leave

Mothers are entitled to at least 12 weeks of unpaid maternity leave, with the possibility of this being increased to 26 weeks.

Paternity Leave

Refer to parental leave.

Parental Leave

Parental allowance is payable for up to 26 weeks to a parent who takes time off work to care for a child they have adopted.

Before parental allowance can be paid, the parent who is claiming the allowance must satisfy certain contribution conditions.

Parental allowance can be transferred between adoptive parents if caring responsibilities change.

Other Leave

Adoption leave and compassionate leave.

Termination

Termination Process

Reasonable cause should be provided to the employee.

Notice Period

A minimum of 1 week.

Severance Pay

There are no statutory laws regarding severance pay.

Probation Period

There are no statutory laws regarding a probationary period.

Visa

Employment Visa

Most Employment Permits enable the holder to live and work in Guernsey for a fixed period of time but some people, because of the skills they have, will be invited to live in Guernsey for long enough for them and their immediate family to become Permanent Residents.