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Employers

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Employers

QUESTIONS

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?
 

FORMS

- 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 2014/2015

- Tax Table 2013/2014

- Tax Table 2012/2013

- Tax Table 2011/2012


P8 - EMPLOYERS ANNUAL STATEMENT DECLARATION AND CERTIFICATE

P12 - DETAILS OF PENSION SCHEME CONTRIBUTIONS

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

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 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.
 

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 cleary stating the redundancy figures      

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

Termination of Emplyment Questionnaire

  For any enquiries please contact us on Tel 200 74924 or email us at paye@gibraltar.gov.gi