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Individuals and Employees

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Individuals and Employees

PAYE

I’m commencing employment in Gibraltar, how do I register as an employee? How do I know which of the two tax systems is more beneficial for me?

Self-employed

How do I know if I should register as a self-employed individual or as an employee under the Pay As You Earn (PAYE) system? How do I register as self-employed?

Pensions

I’m a pensioner, how does this affect my tax position? I’m aged 60 and continue to be in employment, how does this affect my tax position?

Qualifying individuals

What is a High Net Worth Individual (HNWI)? What is a Category 2 (CAT 2) status individual?

Social insurance

I am working in Gibraltar, what Social Insurance contributions do I have to pay? I am 60+ years old and continue to be in employment, how does this affect my Social Insurance position?