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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
P8 - Employers Annual Statement Declaration And Certificate
The electronic P8 facility will soon be made available. In the interim, guidelines to assist with the preparation of the P8 form are available for download.
Any queries should be raised directly with the contact details provided within the guidelines. An announcement will be made when the P8 service has been launched. The deadline for submission has been extended to 30th September 2020.
Electronic P8 Guidance Notes
Tax Table 2020/2021
- 'Tax Codes 2020-2021
- '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 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 Codes 1 to 18
- 'Daily Part 1 Codes 19 to 36
- 'Daily Part 1 Codes 37 to 52
- 'Weekly Part 1 Codes 1 to 18
- 'Weekly Part 1 Codes 19 to 36
- 'Weekly Part 1 Codes 37 to 52
- 'Monthly Part 1 Codes 1 to 18
- 'Monthly Part 1 Codes 19 to 36
- 'Monthly Part 1 Codes 37 to 52
- 'Annual Part 1 Codes 1 to 18
- 'Annual Part 1 Codes 19 to 36
- 'Annual Part 1 Codes 37 to 52
Part 2's
- Tax Table 2017/2018
- Tax Codes 2017-2018
- 'Social Insurance Contribution Class
- 'Notes for guidance of employers
- 'CODE 'X'
- 'Daily Part 1 Codes 1 to 18
- 'Daily Part 1 Codes 19 to 36
- 'Daily Part 1 Codes 37 to 52
- 'Weekly Part 1 Codes 1 to 18
- 'Weekly Part 1 Codes 19 to 36
- 'Weekly Part 1 Codes 37 to 52
- 'Monthly Part 1 Codes 1 to 18
- 'Monthly Part 1 Codes 19 to 36
- 'Monthly Part 1 Codes 37 to 52
- 'Annual Part 1 Codes 1 to 18
- 'Annual Part 1 Codes 19 to 36
- 'Annual Part 1 Codes 37 to 52
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
P8 - Employers Annual Statement Declaration And Certificate
The electronic P8 facility will soon be made available. In the interim, guidelines to assist with the preparation of the P8 form are available for download.
Any queries should be raised directly with the contact details provided within the guidelines. An announcement will be made when the P8 service has been launced. The deadline for submission has been extended to 30th September 2020.
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. 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 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. 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. 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
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