Guernsey: A Guideline to Payroll and Employer of Record

Establish your presence globally with Neeyamo as we help you go beyond borders to manage your international payroll and hire new talent in Guernsey. 

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Guernsey is a British Crown Dependency located in the English Channel, off the coast of Normandy, France. It is a self-governing island with its own parliament and legal system. Guernsey is known for its beautiful beaches, mild climate, and rich history.

The main industries in Guernsey are financial services, tourism, and agriculture. The island is a popular tourist destination, with visitors drawn to its stunning scenery, sandy beaches, and historic attractions. Guernsey is also a major financial center, and is home to a number of banks, insurance companies, and other financial institutions.

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Global Work

A tech-based EOR solution to manage your extended workforce

Facts And Stats


Saint Peter Port


Guernsey pound

Official Language

English, Guernésiais, and French

Fiscal Year

1 April to 31 March

Date Format


Country Calling Code


Other Languages

Portuguese, Polish, Spanish, Sercquiais

Time Zone

British Summer Time (BST)


Global Payroll


Handling payroll for a widespread workforce can pose as a major challenge for any firm. The added complication of compliance can make things worse and drastically effect the time and efforts that can be used in other equally important aspects of an organization's development.

Over the years, Neeyamo has observed these complexities and strived to provide a global payroll solution through a single technology platform, Neeyamo Payroll.

Payroll Taxes

Payroll tax is the percentage amount retained from an employee's salary and paid to the government to invest in the general population's welfare. These are statutory in nature and are levied from both the employer and employee. Additional statutory contributions are made by employers towards aiding both short-term and long-term benefits for their employees. Neeyamo aids you in completing all your payroll and tax accounting needs.

Employee Taxes

Social Security Fund: 7.0% of gross earnings, up to a monthly earnings limit of GBP 14,040.

Employee Personal Income Tax

  • Up to £13,025 - 0%
  • £13,025 to £300,000 - 20%
  • Over £300,000 -20% (capped at £300,000)


Employer Taxes

The contribution rate for employers in Guernsey is 6.8% of gross earnings, up to a monthly limit of GBP 14,040 per employee per month for 2023.


Payroll Cycle


Undoubtedly, payroll is a critical aspect of any organization. The Pay cycle is a notable feature of it that provides a sense of accountability for an employee to be paid consistently for their work.  


The frequency cycle is Monthly.  

13th Month Cycle

There is no statutory requirement to pay the 13th or the 14th month salary.

Global Work


An Employer of Record service provider helps you get rid of the hassle of handling the complexities that come with setting up a new employee in remote locations. They act as legal employers, facilitate salary payments, and handle everything from health insurance. payroll taxes, and employee benefits to comply with local tax laws and regulations.

This ensures that the client company can focus on the employee’s everyday tasks safely in the knowledge that they have a cost-effective solution as they continue their global expansion. 

HR Mandates and Practices

Minimum Wage

Adult rate (18 or over): £10.65 per hour
Young person's rate (16 and 17): £9.55 per hour


There is no specific law in Guernsey that regulates overtime for private employees. However, the Conditions of Employment (Guernsey) Law, 1985 requires that employers provide their employees with a written statement of employment (or contract of employment) that includes their overtime rates (if applicable). This means that employers and employees are free to agree on the terms of overtime, including the rate of pay and the circumstances in which it will be paid.

Data Retention Policy

Employers should keep records for all members of staff for a minimum of 3 years after the employment ends as a matter of general prudence.

Hiring and Onboarding Requirements


  • Qualifications and experience: Employers in Guernsey typically look for candidates with the relevant qualifications and experience for the role. This may include academic qualifications, professional certifications, and/or relevant work experience.
  • Skills and abilities: Employers in Guernsey also look for candidates with the necessary skills and abilities for the role. This may include technical skills, communication skills, and/or problem-solving skills.
  • Cultural fit: Employers in Guernsey often prefer to hire candidates who are a good cultural fit for the company. This means that the candidate should share the company's values and be able to work well with other employees.
  • Local candidates: Employers in Guernsey often prefer to hire local candidates. This is because local candidates are already familiar with the Guernsey business environment and culture.
  • Bilingual candidates: English is the official language of Guernsey, but many businesses also use French. As a result, employers in Guernsey may prefer to hire bilingual candidates who can speak and write both English and French.
  • Candidates with a good work ethic: Employers in Guernsey value candidates with a good work ethic. This means that the candidate is reliable, hardworking, and motivated.


The documents required for onboarding are:

  • Proof of identity: This could be a passport, driving licence, or other official document with the employee's photo and signature.
  • Proof of address: This could be a utility bill, bank statement, or other official document with the employee's name and address.
  • Right to work document: This document is issued by the Guernsey Immigration Service and proves that the employee is legally entitled to work in Guernsey.
  • National Insurance number: This number is used to calculate and pay the employee's social security contributions.
  • Tax code: This code is used to calculate the employee's income tax liability.


There is no specific Guernsey law that states a maximum number of working hours or minimum rest breaks for private employees. However, private sector employers in Guernsey are subject to the Transparent & Predictable Working Conditions Regulations, which specify that the maximum probation period cannot exceed six months, except in exceptional circumstances. Additionally, any employee who adopts a child under 18, irrespective of their length of service, has a statutory entitlement to 12 weeks' 'basic adoption leave. It is important to note that terminating an employee's employment before the employee has accrued twelve months' continuous service can still create significant risks.



Public Holiday

There are 9 public holidays in Guernsey.

  • January 1st: New Year's Day
  • Movable holiday: Good Friday 
  • Movable holiday: Easter Monday
  • May 1st: May Day bank holiday
  • May 9th: Liberation Day
  • May (last Monday): Spring Bank Holiday
  • August (last Monday): Summer Bank Holiday
  • December 25th: Christmas Day
  • December 26th: Boxing Day

Annual Leave

There is no statutory entitlement to paid leave in Guernsey, neither is there a legal requirement to give employees time off with pay, an enhanced rate of pay, or time off in lieu in respect of public holidays. Any rights to paid time off for holidays and public holidays depend on the terms of the contract.

However, the majority of employers will follow the standard position in the UK, which is 28 days of paid annual leave for full-time employees. Some employers may offer more or less than this, depending on the industry and the specific role.

Maternity Leave

  • Basic maternity leave: 12 weeks, which includes the two weeks of compulsory maternity leave.
  • Additional maternity leave: 14 weeks, for employees who have been continuously employed for at least 15 months at the beginning of the 11th week before their due date.


Notice Period

There is no legal requirement for employers to provide a severance payment to an employee who has been dismissed. However, the Employment Protection (Guernsey) Law, 1998, provides that an employer must give an employee a minimum period of notice before terminating their employment. The minimum notice period depends on the length of service of the employee:

  • Less than one year: at least one week's notice.
  • One year or more but less than four years: at least two weeks' notice.
  • Four years or more but less than five years: at least four weeks' notice.
  • Five years or more: at least four weeks' notice.

Severance Pay

There is no legal requirement for employers to provide a severance payment to an employee who has been dismissed.



EU/EEA/Swiss nationals

EU/EEA/Swiss nationals do not need a visa to live and work in Guernsey, but they do need to apply for an Employment Permit from the Population Management Authority. Employment Permits are granted for a specific period of time and are tied to a specific job and employer.

Non-EU/EEA/Swiss nationals

Non-EU/EEA/Swiss nationals need both a visa and an Employment Permit to live and work in Guernsey. Visas are applied for through the Guernsey Border Agency.

To be eligible for an Employment Permit, one must:

  1. Be offered a job by a Guernsey employer
  2. Meet the minimum salary requirements for the job and industry
  3. Have the necessary skills and experience for the job
  4. Pass a criminal record check
  5. Application process

Employer will apply for an Employment Permit on employee's behalf. They will need to provide the Population Management Authority with information about the job, salary, and qualifications. They will also need to submit your passport details and a criminal record check.

Once the employer has submitted the application, the employee will need to attend an appointment at the Population Management Authority to provide your biometric data (fingerprints and photograph).

Employee Background Checks

Legal and Background Checks

There are no specific laws or regulations in Guernsey that specifically regulate background checks on private employees. However, there are a number of general laws and regulations that apply to all employers in Guernsey, including the Data Protection (Bailiwick of Guernsey) Law, 2004 (the DPL).

Last updated on October 11, 2023

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