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Guernsey: Pay and benefits

Original and updating author: Jessica Roland, Mourant Ozannes
Consultant editor: Darren Newman


  • When an employee enters into a legally binding contract with an employer, the employee is entitled to be paid for his or her service. (See General)
  • The employer must provide each employee with a written "statement of pay", containing specified information, when remuneration is paid. (See Payment of wages)
  • Other than deductions required by law (notably income tax and social insurance contributions), any deductions from wages must be permitted by the employment contract or agreed specifically by the employer and employee. (See Deductions)
  • Employers are under no specific statutory obligation to pay women and men equal pay for equal work or work of equal value, but pay discrimination on grounds of sex is prohibited. (See Equal pay)
  • A statutory minimum wage is payable to almost all workers aged 16 or above. (See Minimum wage)
  • A state old-age pension is payable from the age of 65, with entitlement depending on the individual's social insurance contribution history. There is no statutory obligation for employers to provide an occupational pension scheme for employees or make contributions to a personal pension scheme on their behalf. (See Pensions)
  • Employers must deduct from each employee's pay the income tax and social insurance contributions that the employee is obliged to pay, and also make employer social insurance contributions. (See Income tax and social security)
  • Employees have no statutory right to time off due to sickness or injury, or to be paid by the employer when absent from work for these reasons, although they may be entitled to claim public sickness or invalidity benefits. (See Pay for employees not at work)