Employers

Table of Contents

• Q. How do I register as an employer?
• Q. How do I register employees?
• Q. What do I need to do when an employee’s contract is terminated?
• Q. What are my obligations as an Employer in respect of Tax and Social Insurance?
• Q. How can I apply for exemptions on Redundancy Payments?
   

P8, P10, P12 Guidelines 2024/2025 - Employers Annual Statement Declaration And Certificate

• Form P12 - 1 July 2024 to 30 June 2025
• Form P10/P10A - 1 July 2024 to 30 June 2025

The electronic P8 facility is now available under the following link: 

https://portal.egov.gi/All-Services/Tax

The deadline for submission is the 31st July 2025.

2024/2025 Electronic P8 Guidance Notes

Tax Table 2025/2026

• 'Social Insurance Contribution Class
• 'Notes for guidance of employers

Daily Part 1

• 'Daily Part 1 Codes 1 to 18
• 'Daily Part 1 Codes 19 to 36
• 'Daily Part 1 Codes 37 to 52

Weekly Part 1

• 'Weekly Part 1 Codes 1 to 18
• 'Weekly Part 1 Codes 19 to 36
• 'Weekly Part 1 Codes 37 to 52

Monthly Part 1

• 'Monthly Part 1 Codes 1 to 18
• 'Monthly Part 1 Codes 19 to 36
• 'Monthly Part 1 Codes 37 to 52

Annual Part 1

• 'Annual Part 1 Codes 1 to 18
• 'Annual Part 1 Codes 19 to 36
• 'Annual Part 1 Codes 37 to 52

Part 2's

• 'Daily Part 2
• 'Weekly Part 2
• 'Monthly Part 2
• 'Annual Part 2

Tax Table 2024/2025 

Tax Table 2023/2024

Tax Table 2022/2023 (1st Aug 2022 to 30th June 2023)

Tax Table 2022/2023 (1st July 2022 to 31st July 2022)

Tax Table 2021/2022

Tax Table 2020/2021

Tax Table 2019/2020

Tax Table 2018/2019

Tax Table 2017/2018

Tax Table 2016/2017 (1st April 2017 - 30th June 2017)

Tax Table 2016/2017 (1st July 2016 - 31st March 2017)

Tax Table 2015/2016

Tax Table 2014/2015

P12 - Details Of Pension Scheme Contributions

P7 - Certificate Of Pay, Tax Deducted & Social Insurance Contributions

• Form P7

P7A - Details Of Employee Leaving Work

• Form P7A

P10/P10A - Return Of Expenses, Perquisites & Benefits Received By Employees

Termination Of Employment Payment Questionnaire

• 'Termination of Employment Payment Questionnaire

Questions & Answers

Q. How do I register as an employer?
A. You are required to submit to the Income Tax Office copies of the following:

• Employment Registration Certificate
• Certificate of Incorporation issued by Companies House

These should be submitted under cover of a letter addressed to the Commissioner of Income Tax requesting that the company be registered for PAYE purposes. A commencement date for PAYE purposes must be provided. Requests can be emailed to paye.enquiries@gibraltar.gov.gi 

Q. How do I register employees?
A.

The Income Tax Office understands that these requests are urgent and all attempts are made to process these as quickly as possible. Any employers seeking to register their employees with the Income Tax Office should direct their request to paye.registration@gibraltar.gov.gi.

To register employees will need to provide the Income Tax Office with a copies of the following:

• Employment contract issued by the Department of Employment
• ID Card or Passport
• An authority letter signed by the employee, allowing the company to receive the tax code on their behalf. Without this we will be unable to supply tax codes to employers making this request.

Any individual employees wishing to register will need to provide a copy of their employment contract issued by the Department of Employment and a copy of their ID Card or passport.

P7A

Q. What do I need to do when an employee’s contract is terminated?
A. You must complete form P7A (Details of employee leaving work) and submit part 1 to the Income Tax Office. Parts 2 and 3 should be given to your employee. Copies of the forms can be sent to email address paye.p7a@gibraltar.gov.gi. 
 

Q. What are my obligations as an Employer in respect of Tax and Social Insurance?
A.

• All employees must be fully registered with the Income Tax Office. As soon as they are registered, the Income Tax Office will issue a tax code in respect of your emploee;
• Income Tax and Social Insurance must be deducted as per the individual's tax code and remitted to this office by no later than the 15th day of every month;
• Forms P8 (Employers Annual Declaration), P10/P10A (Benefit in Kind Declaration)/( Benefit in Kind Tax paid by Employer) and P12 (Pension Scheme Contribution) must be properly completed and submitted by the 31st July every year;
• A completed P7A ( Details of employee leaving work) form must be provided to every employee on termination of employment;
• A completed P7 (Certificate of Pay, Tax Deducted and Social Insurance Contributions) must be provided to every employee at the end every tax year.

Q. How can I apply for exemptions on Redundancy Payments?
A. Applications must be submitted by the employer or their representative to the following email address paye.enquiries@gibraltar.gov.gi The following documents are required:

• Termination of Employment Payment Questionnaire;
• Termination of Employment Form (must be approved by the Department of Employment);
• Notice of Terms and Engagement
• Compromise Agreement/Settlement Agreement (if applicable)

Payments should also be held until confirmation has been received from office.

Q. How can I apply for exemptions on Retirement Gratuity Payments?
A. We require the following in order to process a gratuity application: 

• A completed termination of employment payment questionnaire;
• A copy of the individual's Notice of Terms of Engagement;
• A copy of a signed and stamped Termination of Employment form clearly stating the gratuity figure

Payments should also be held until confirmation has been received from office.

For any enquiries please contact us on Tel 200 74924 or email us at
For General Queries paye.enquiries@gibraltar.gov.gi
For Employee Terminations paye.p7a@gibraltar.gov.gi
For Employee Registrations paye.registration@gibraltar.gov.gi
For Detached Worker Registrations paye.detachedworkers@gibraltar.gov.gi