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Social Insurance

There are three contributory schemes of Social Insurance:

The Employment Injuries Insurance Scheme, which only applies to employed persons, provides in return for regular weekly contributions, cash benefits for those who, because of an accident at work or certain industrial diseases are unable to work or are disabled, and for widows and widowers and certain other dependants of industrial casualties.
The Social Security Short-Term Benefits Scheme provides in return for regular weekly contributions, maternity grant, maternity allowance, death grant and unemployment benefit. The Social Security Open Long-Term Benefits Scheme provides, in return for regular weekly contributions, cash benefits for widowhood, old age pensions and benefits for guardians of orphans.

Who are contributors?

In general, anyone who is self-employed or gainfully occupied in employment in Gibraltar, or in certain cases, on a ship registered in Gibraltar is compulsorily insurable and liable to pay social insurance contributions. These persons are known as 'contributors'.

Social Insurance contributions are payments that go towards contributory benefits such as maternity benefits, old age pension, death grant, survivor's benefits, unemployment benefit and health care (Group Practice Medical Scheme).

Since 1 April 2007, the weekly rates of social insurance contributions payable are earnings related, subject to a pre-determined minimum and maximum rate. This means that the employee's and the employer's share of contributions is based on a percentage of earnings.

Further information on the Group Practice Medical Scheme can be obtained from the Primary Care Centre.

Further information on social insurance contributions is contained in the “Employer's Guide to Social Insurance” issued by the Income Tax Office.