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Gibraltar payroll requirements
All employers in Gibraltar are required to calculate the correct amount of tax, based on prescribed tax-tables, to be deducted from their employees’ wages and salaries. They must pay this over, together with Social Insurance (“SI”), to the Income Tax Office (“ITO”) on a monthly basis.
All employers are required to be registered with both the:
- Employment Service – this is a department of the Government that administers and enforces Gibraltar’s labour laws, and
- Income Tax Office – this can be done either by ticking the appropriate box when the company first registers with the Income Tax Office, or requested subsequently.
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