Guernsey Social Insurance Contributions (ETI) Calculator
Compute statutory Social Insurance liability across Class 1 (Employed 7.2% / 6.9%), Class 2 (Self-Employed 11.9%), and Class 3 (Non-Employed 11.3%) up to the Upper Earnings Limit (£178,464).
Contributor Classification
Contribution Breakdown Matrix Revenue Service Statutory Rates
| Class & Rate Category | Statutory Rate | Annual Contribution | Monthly Cost |
|---|---|---|---|
| Insurable Earnings Base | Cap £178,464 | £48,000.00 | £4,000.00 |
| Employee Primary Contribution | 7.20% | £3,456.00 | £288.00 |
| Employer Secondary Contribution | 6.90% | £3,312.00 | £276.00 |
| Total Social Security Due | 14.10% | £6,768.00 | £564.00 |
UEL Cap Status: Earnings are below the Upper Earnings Limit (£178,464/year). Full remuneration is insurable.
Statutory Compliance Reminders:
- ETI Remittance: Class 1 contributions must be paid by the 15th day of the month following payroll.
- Class 2 Assessment: Self-employed contributions are collected quarterly based on annual agreed accounts.
- Pension Age: Contributions cease for individuals at standard retirement age, saving 7.2% employee levy.
Frequently Asked Questions
Authoritative statutory guidance and compliance details
1. What are the Guernsey Social Insurance classes and contribution rates?
Guernsey Social Insurance comprises: Class 1 (Employed: 7.2% Employee + 6.9% Employer); Class 2 (Self-Employed: 11.9% of net taxable profits); and Class 3 (Non-Employed: 11.3% of total income or minimum flat rate).
2. What is the Upper Earnings Limit (UEL) for Guernsey Social Insurance?
The Upper Earnings Limit is £3,432 per week or £178,464 per year. No Social Insurance contributions are levied on earnings or profits above this statutory ceiling.
3. What is the Lower Earnings Limit (LEL) for Guernsey Social Insurance?
The Lower Earnings Limit is £160 per week (£8,320 per year). Employees earning below this threshold do not pay Class 1 primary contributions, but employers may still need to record the employment.
4. Do individuals over pension age pay Social Insurance in Guernsey?
Individuals who have reached statutory pension age (currently 65 transitioning towards 67) do not pay employee Social Insurance (0%). However, employers still pay a reduced secondary contribution of 3.4%.
5. What benefits are funded by Guernsey Social Insurance contributions?
Contributions fund the Guernsey State Pension, bereavement benefits, sickness benefit, invalidity benefit, maternity allowances, and specialist medical care entitlements.
Engr. Muhammad Shahzad
Verified Financial Systems AuditorFounder of appsforpc.net and expert in statutory payroll systems, cross-border tax compliance, and automated legal computations. All calculator logic is strictly benchmarked against official statutes and regulatory publications.
📊 Guernsey Revenue Service & Social Security Statutory Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (GBP) |
|---|---|
| Primary Net / Statutory Payable Amount | £0.00 |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Channel Islands & Bailiwick of Guernsey Fiscal Framework Lead
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.