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Employers
Table of Contents
- Forms
- Q. How do I register as an employer?
- Q. How do I register employees?
- Q. What do I need to do when an employees 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?
Forms
- Tax Table 2019/2020
- 'Tax Codes 2019-2020
- 'Social Insurance Contribution Class
- 'Notes for guidance of employers
- 'CODE 'X'
Daily Part 1
Weekly Part 1
Monthly Part 1
Annual Part 1
Part 2's
- Tax Table 2018/2019
- 'Tax Codes 2018-2019
- 'Social Insurance Contribution Class
- 'Notes for guidance of employers
- 'CODE 'X'
Daily Part 1
Weekly Part 1
Monthly Part 1
Annual Part 1
Part 2's
- Tax Table 2017/2018
Daily Part 1
Weekly Part 1
Monthly Part 1
Annual Part 1
Part 2's
- Tax Table 2016/2017 (1st April 2017 - 30th June 2017)
- Tax Table 2016/2017 (1st July 2016 - 31st March 2017)
- Tax Codes 2016-2017
- Social Insurance Contribution Class
- Notes for guidance of employers
- Daily Part 1
- Weekly Part 1
- Monthly Part 1
- Annual Part 1
- Table E CODE 'X'
- Daily Part 2
- Weekly Part 2
- Monthly Part 2
- Annual Part 2
- Tax Table 2015/2016
- Tax Codes 2015-2016
- Social Insurance Contribution Class
- Notes for guidance of employers
- Daily Part 1
- Weekly Part 1
- Monthly Part 1
- Annual Part 1
- Table E CODE 'X'
- Daily Part 2
- Weekly Part 2
- Monthly Part 2
- Annual Part 2
- Tax Table 2014/2015
- Tax Table 2013/2014
- Tax Table 2012/2013
- Tax Table 2011/2012
P8 - Employers Annual Statement Declaration And Certificate
- Form P8 - 2019/20
- Form P8 - 2018/19
- Form P8 - 2017/18
- Form P8 - 2016/17
- Form P8 - 2015/16
- Form P8 - 2014/15
- Form P8 - 2013/14
P12 - Details Of Pension Scheme Contributions
- Form P12 - 1 July 2018 to 30 June 2019
- Form P12 - 1 July 2017 to 30 June 2018
- Form P12 - 1 July 2016 to 30 June 2017
- Form P12 - 1 July 2015 to 30 June 2016
- Form P12 - 1 July 2014 to 30 June 2015
- Form P12 - 1 July 2013 to 30 June 2014
P7 - Certificate Of Pay, Tax Deducted & Social Insurance Contributions
P7A - Details Of Employee Leaving Work
P10/P10A - Return Of Expenses, Perquisites & Benefits Received By Employees
- Form P10/P10A - 1 July 2018 to 30 June 2019
- Form P10/P10A - 1 July 2017 to 30 June 2018
- Form P10/P10A - 1 July 2016 to 30 June 2017
- Form P10/P10A - 1 July 2015 to 30 June 2016
- Form P10/P10A - 1 July 2014 to 30 June 2015
- Form P10/P10A - 1 July 2013 to 30 June 2014
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.
Q. How do I register employees?
A.
- If your employee has not had previous employment in Gibraltar - You are required to submit a copy of the employees contract.
- If your employee has had previous employment in Gibraltar - We would additionally require Part 1 of his P7A issued by his previous employer.
P7A
Q. What do I need to do when an employees 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.
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. We require the following in order to process a redundancy 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 redundancy figures
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 paye.enquiries@gibraltar.gov.gi ,paye.p7a@gibraltar.gov.gi,paye.registration@gibraltar.gov.gi,paye.detachedworkers@gibraltar.gov.gi