Employment Tax Guernsey

Guernsey employment tax services

Tax team meeting

At BDO Guernsey, we understand that attracting, retaining and rewarding talented people is a key part of business success. Staff incentives can take many forms depending on the needs of the business, the circumstances of employees and the issues being addressed. 

Our tax team works with employers to structure remuneration packages for new and existing employees, taking into account salary, bonus, pension and benefits. 

Social insurance contributions

Social Insurance Contributions are an often overlooked area of taxation. In Guernsey, they can apply to non-employed individuals as well as employers, employees and the self-employed. 

We advise on contribution levels, payment timing and the options or elections that may be available, including for people arriving in or leaving Guernsey and those on secondment. 

Internationally mobile employees

Successful businesses often need a flexible and mobile workforce. For secondments into Guernsey, we advise employers on their obligations in Guernsey and support employees with their personal tax affairs. 

For outbound secondments, we advise on obligations on departure from and return to Guernsey. Through BDO International, we can also help coordinate advice in the host country. 

Permanent establishment

When employees are seconded, care is needed to avoid creating a permanent establishment in the host jurisdiction, especially given the ongoing focus on BEPS. 

We advise on the roles secondees can and cannot undertake to help limit this risk. 

Tax equalisation

A tax equalisation policy can help ensure that an employee does not suffer a financial hardship or receive a financial windfall as a result of an international assignment. 

We advise on tax equalisation policies that fit your needs. 

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Virginie Deflassieux

Director, French Tax
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