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Guernsey: Labour Regulation

Social Security

Guernsey operates a compulsory social insurance scheme under the Social Insurance (Guernsey) Law 1978, as amended, with a range of benefits roughly equivalent to that available in the UK. Contributions for 2012 are as follows:

  Class 1: Employed persons Class 2: Self-employed persons Class 3: Non-employed persons
Full Rate: Employer 6.5%   
Full Rate: Employee 6% 10.5% 9.9%
Lower earnings limit GBP541.67 (monthly) GBP6,500 (annual) GBP16,250 (annual)
Upper earnings limit GBP9,945 (employees, monthly) GBP119,340 (annual) GBP119,340 (annual)



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