Gibraltar payroll requirements

Subject Tax Alert
Categories Revenue

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.