The Employer Team within the Revenue Service will provide support and guidance to you in your role as an employer in Guernsey. Some FAQs can be found below.
An employer must register with the Revenue Service and will be given 2 reference numbers - one for tax deductions, and one for contribution deductions. They should both be used when contacting us and using Returns Creator.
Deductions apply to anyone who receives a wage, salary, pension, etc., including company directors, part-time and casual workers and those who provide labour only. Detailed information can be found in our Employers Guide in the download section.
The download section includes detailed information on Benefits in Kind.
More information about 'Phasing out Insurance Cards' can be found in the download section.
Frequently Asked Questions
What is a coding notice and how do they work?
- A coding notice provides details of the employee's personal tax allowance and contribution rate. This is the amount that they can earn without the deduction of tax. An employer should apply the the weekly or monthly code to the employee's gross figure. This will leave an amount which should have tax deducted. If an employee is not issued with a coding notice, tax should be deducted at 20% on the full gross wage figure and contributions should be paid at maximum rate.
When does a Coding Notice or Direction Notice Expire?
- A coding notice or direction notice expires on 31st December each year. Coding and direction notices also become invalid if the employee leaves your employment.
How do I enter a Coding or Direction Notice into returns creator?
- Under the Employee Maintenance section of the returns creator, click on the name of the employee. In the details screen there are two tabs, one labelled "codings" and the other "Direction Notices". Then "create" and enter the details of the coding or direction as appropriate.
How do I enter a contribution rate into returns creator?
- In Employee Maintenance, click on the employee's name, and choose the "Cards" tab. Create a Full Rate (blue card) if the person is under pension age, or Employer Only (orange card) if the person is over pension age by clicking on "Create Card Type."
Can I request a coding notice for my employee?
- Yes, if your employee has worked for you for a while then we can provide the details you may need, however, if your employee is newly employed they will need to request a coding notice.
I believe my employee's coding notice is incorrect, what do I do?
- Ask your employee to contact us on (01481) 740123 where they can discuss their coding notice.
How can I get set up as an employer?
- Please complete our new employer form and return it to us. We will provide you with details for you to set up returns creator.
What are the deadlines for the quarterly returns and payments of tax and contributions deducted?
- Q1 - 15th of April
- Q2 - 15th of July
- Q3 - 15th of October
- Q4 - 15th of January
I have submitted my quarterly return and I have entered some figures wrong, what can I do to fix it?
- If you have submitted your quarterly return incorrectly please provide the correct details in writing so we can update them. Please include the personal tax reference number of the employee record that needs to be changed such as, the correct gross wages paid, (Superannuation if necessary) and total tax deducted for the quarter.