Contributions:
Guide for employers
no. 20
This leaflet is a guide for employers and includes
information on the schedule return.
States of Guernsey
Social Security
If, after reading this leaflet, you still have
unanswered questions, please contact
us on 732502
This leaflet should be read with
Leaflet 50, which contains all the
current benefit payments and
contribution rates, available from
www.gov.gg/employerscontributions
Contents
Meaningoftermsusedinthisleaflet.............................................2
Whoisregardedasanemployer?...................................................2
Whoisregardedasanemployee?..................................................3
Insuranceregistrationcards............................................................4
Theschedulereturn........................................................................4
Payingforyourschedule.................................................................6
Obligationofemployers(summary)...............................................6
Earningsonwhichcontributionsarepayable.................................7
Amountstobeincludedinthegrossearningsfigure.....................7
Amountsthatrequirespecialtreatment........................................9
Amountsnottobeincludedinthegrossearningsfigure.............11
Calculationofcontributions..........................................................11
Monthly,four-weeklyorfortnightlypaidemployees...................12
Employer’srighttodeductandtimeofdeduction.......................15
Commencementofliability...........................................................15
Endofliability................................................................................16
Paymentsmadeafterterminationofemployment......................16
Deathofanemployee...................................................................17
Changeofcontributionliability.....................................................17
Specialgroupsofemployedpeople..............................................18
Forfurtherinformation.................................................................19
Whattodoifyouhaveacomplaint..............................................19
1
Meaningoftermsusedinthisleaflet
ContributionWeek:Aperiodofsevendaysstartingonthedayofthe
weekonwhich1Januaryfalls.
LowerEarningsLimit:Thelevelofearningsatwhich,inrespectofan
employedperson,employeeandemployerbecomeliableforthe
paymentofcontributions.Thesecontributionsmayalsobeusedto
calculateaperson'sentitlementtobenefit.
UpperEarningsLimit:Thisisthehighestlevelofearningsonwhich
contributionsarepayable.
Thefollowingcontributionscannotbeusedtocalculatebenefit
entitlement:Contributionspaidbyanemployerinrespectofan
employeewhoisoverpensionage.Theremayhowever,be
entitlementtocertainIndustrialInjuriesbenefitsifanyoftheabove
contributionshavebeenpaid.
Grossearnings:Grossearningsarethetotalwagesorsalaryearned
beforeanydeductionsaremade.
Duedate:Thedatebywhichschedulesmustbereturned,for
example15thofthemonthfollowingtheendofaquarter.
Whoisregardedasanemployer?
Anemployer,forthepurposesofSocialInsurance,isanyonewhohas
employees.Anemployeeisanyonewhoisgainfullyoccupiedin
employmentunderacontractofserviceinGuernseyorAlderney.
Therearepeoplewho,althoughnotunderacontractofservice,are
neverthelesstreatedasemployedpeople,andarerequiredtopay
Class1(employed)contributions.Theyincludepeoplewho:
a)
Workfull-timefortheStatesofGuernseyorStatesofAlderney.
2
b)
Arecontractedtoworkinthehorticulturalindustry.
c)
Arecontractedtoworkona'labour-only'basiswithinthe
constructionorbuildingindustries.
NOTE: In(b)and(c)above,wherethepersonissuppliedbyathird
partyandreceivespaymentfromthatparty,thethirdpartywillbe
treatedastheemployer.Inallothercases,theemployerwillbethe
personwithwhomtheworkeriscontractedtodothework.
Whoisregardedasanemployee?
AnemployedpersonisapersonwhoisemployedinGuernseyor
Alderneyunderacontractofserviceandwhoseweeklyormonthly
earningsexceedtheappropriateLowerEarningsLimit.
Ingeneral,contributionsarerequiredfrombothemployerand
employeeinrespectofanyemployedpersonwhoisoverschoolleavingageandunderpensionage.Exceptionsarelistedbelow:
Employeesnotliabletopaycontributions
PeoplewhoareNOTtobetreatedasemployedpeopleare:
a)
Apersonworkingforanemployer,whoseearningsinanyweek
(ormonth)arebelowthelevelatwhichcontributionsmustbe
paid.ThisisknownastheLowerEarningsLimit.
b)
Apersonworkingfortheirspouse.Ifthatpersonassiststheir
spouseinatradeorbusinessfor24hoursormoreaweek,that
personisregardedasself-employed.
c)
Apersonwhoworksforanearrelativeinaprivatehousein
whichbothresideandtheemploymentisnotforthepurpose
ofanytradeorbusinesscarriedoutthere.
d)
Studentsunderschoolleavingage.
3
Insuranceregistrationcards
AnemployerMUSTobtainaSocialInsuranceRegistrationCardfor
eachemployeebeforetheendofthefirstweekofemployment.The
cardtypedeterminesthecontributionliability.Theemployee's
insurancecardmustbeheldbytheemployerforthedurationofthe
employment.
Orangecard–overpensionage
Fromtheweekormonthfollowingpensionage,employee’s
contributionsarenolongerpayable.Theemployerisstillrequiredto
paythesamepercentagerateofcontributionashedoesforany
otheremployee.OrangecardsareNOTissuedautomatically.
Bluecard
AllemployedpeopleworkinginGuernseyorAlderneywhoareunder
pensionagewillbeissuedwithabluecardrequiringfullrate
contributionstobepaidbybothemployerandemployee.
Theschedulereturn
Eachemployerisrequiredtokeepanofficialrecordofthepeople
whoworkforhim,howmuchtheyarepaidandtheamountthathas
beendeductedinrespectofSocialInsurancecontributions.Social
SecurityInspectorsdo,fromtimetotime,visitemployerstocheck
theserecords.
EmployersmayrecordandsubmitcontributiondetailstoSocial
SecuritybyusingeitherthejointSocialSecurityandIncomeTax
ReturnsCreatorapplication,orapprovedthirdpartypayrollsoftware.
Handwrittenschedulesmaystillbeusedwhereanemployerdoesn’t
haveaccesstoacomputerwithInternetaccess.
4
ReturnsCreator
ReturnsCreatorisafreewebbasedapplicationdevelopedjointlyby
SocialSecurityandIncomeTax.Itprovidesasecureandeasymethod
torecordandreturnSocialSecurityContributionandIncomeTaxETI
details.Tosignuptousethisproductpleasevisithttps://rc.gov.gg
Payrollsystem
Anyemployerwishingtoreturntheirscheduleusingthirdparty
payrollsoftwareshouldcontactthisofficefirsttoconfirmthatthe
systemtheywishtousehasbeenapprovedbySocialSecurity.
Handwrittenschedules
Handwrittenschedulesaresentouttotheemployerbeforethestart
oftherelevantquarter.
Returningschedules
Whethercompletingandpayingyourscheduleonlineorreturningit
withyourremittancebypost,youmustensurethatitisreceivedby
SocialSecurityortheAlderneyStatesOfficebythefifteenthday
followingtheendoftherelevantquarter,evenifyouhaveno
employeesduringthequarter.Ifascheduleisexpectedfora
particularquarter,SocialSecuritywillpursueitsreturn.
NOTE: Apenaltyequivalentto2.5%oftheschedulevaluewillbe
appliedifpaymentofcontributionsisnotreceivedbySocial
Securityonorbeforetheduedate.Interestchargesatthe
rateof2.5%permonthwillalsobeincurred.
Employersarestronglyadvisedtomaketheirreturnsingood
timetoensurethattheyarereceivedbytheduedate.Posting
thescheduleson15thofthemonthdoesnotcomplywiththe
requirementsoftheLawaspaymentwillnotgenerallybe
receivedonthedayofposting.
5
Payingforyourschedule
PaymentscanbemadebydebitorcreditcardviatheStatesof
Guernseywebsiteatwww.gov.ggorbyvisitingtheSocialSecurity
officeortheAlderneyStatesOffice,orbytelephoning732502.
Paymentscanalsobemadebycheque(madepayableto’Social
Security’),cashorbybanktransfer.Furtherdetailscanbeobtained
fromSocialSecurityortheAlderneyStatesOffice.Whenpayingby
chequeorcashpleaseensuretherelevantremittanceadviceis
includedwithyourpayment.
Obligationofemployers(summary)
Theemployeraloneisresponsibleforensuringthathe:
a)
holdsaRegistrationCardforeachemployee;
b)
signsuptouseReturnsCreatororanapprovedpayrollsystem,
orinsteadobtainsmanualschedules;
c)
deductsthenecessarycontributionswhenwagesorsalariesare
paid;
d)
completestheschedulescorrectly;
e)
returnstheschedulesandremittancetoSocialSecuritybythe
duedate;
f)
maintainstheearningsrecordsofeachemployeewithrecords
ofrelatedcontributionspaid/payableforaperiodof3years
aftertheendofthecalendaryeartowhichtheperiodrelates.
SocialSecurityInspectorshavepowerstoinspectwagebooks,
accountingrecords,schedules,andotherdocumentstoensure
thattheprovisionsoftheLawareobserved.
Anemployerisnotrelievedofhisfinalresponsibilityifhedelegates
anyofthesetaskstoanemployeeoragent.
6
Earningsonwhichcontributionsarepayable
Theperiodtowhichanypaymentbelongsisdeterminedbythedate
onwhichitispaid(orwouldnormallybepaid)regardlessofwhenit
wasearned,ortheperiodtowhichitrefers.
Amountstobeincludedinthegrossearningsfigure
a)
b)
c)
d)
Wagesorsalary
Ingeneral,thisisthetotalamountpaid(beforedeductions)to
anemployeeduringacontributionweekormonth.
Additionalpayments(overtime,bonusesetc.)
Theseincludeovertime,bonuses,commission,andbackpay.
Anyadditionalpaymentmustbeincludedinthegrossearnings
fortheweekormonthinwhichitisactuallypaidregardlessof
whenthepaymentwasearned,ortheperiodtowhichitrefers.
Directors'fees
Directors'feesreceivedbyapersonwhoisalsoanemployeeof
thecompanymustbeaddedtotheearningsfortheweekor
monthinwhichtheyarepaid.
Setasidesavings
Theseareamountssetasidebyanemployerattherequestof
anemployeetobepaidoutatcertaintimese.g.Christmas.
Theseamountsshouldbeincludedinthegrossearningsforthe
weekormonthinwhichtheyweresetasideandnotinthe
weekormonththesavingsarereturnedtotheemployee.
7
e)
f)
g)
h)
Benefitsinkind
Allbenefitsinkindshouldbeincludedaspartofgrossearnings.
Thevaluetobeincludedonthescheduleisthesamevalueas
determinedforIncomeTaxpurposes.Thisisthenetweeklyor
monthlyvaluefollowingthedeductionoftheIncomeTax
exemptionfigurewhereapplicable.
Sharedividends
Sharedividendspaidbyaprivatecompanyorassociated
companytooneofitsemployeesareregardedasearnings.
Wherepaymentofthedividendcausesgrossearningsto
exceedtheupperearningslimitthedividendvalueshouldbe
apportionedovertheperiodtowhichthedividendrelates.
Employeepensioncontributions
Employeepensioncontributionsdeductedfromanemployee’s
earningsshouldbemadeafterSocialSecurityliabilityis
calculatedonthevalueofthegrossearnings.Salarysacrifice
schemesdonotreducetheemployee’sliabilitytopaysocial
securitycontributions.
Employerpensioncontributions
Pensioncontributionsmadebyanemployertowardsapersonal
pensionschemeshouldbetreatedinthesamewayasa
contributionmadetoanoccupationalscheme.
Employerpensioncontributionpaymentsmadeinrespectofa
principalemployeeofaCompany(anemployeewitha15%or
greatershareholding)inexcessof25%ofrelevantearningsare
subjecttoSocialSecurityliability.
Otheremployeesorthoseprincipalemployeeswithlessthan
the25%rateareexemptfromliabilitytopayonthesevalues.
8
Amountsthatrequirespecialtreatment
Thefollowingamountstobeincludedinthegrossearningsfigure
requirespecialtreatment:
a)
Holidaypay
Thisissometimesapaymentofearningsmadeinadvance.
Holidaypaymustbetreatedasifitwerepaidatthenormal
timeandenteredonthescheduleasbeingthegrossearnings
forthatweekormonth.Forexample,apersonhasaweekly
wageof£550.00,andhetakeshisholidayfrom6Augustto19
August(weeks32-33).Althoughheispaid£1,650.00during
week31,theearningsmustbeenteredontheschedulefor
weeks31-33at£550.00perweek.Failuretoenterthewages
correctlymayresultindeductionsbeingmadeforanincorrect
amountandthesubsequentissueofanaccounttoyou,the
employer,forthedifference.
Wherewagesorsalaryarereceivedinlieuofholiday,the
'holidaypay'shouldbeincludedintheweekormonthinwhich
itispaid.
Holidaypaydueuponterminationofemploymentmustbe
includedwiththefinalpaymentofwagesorsalary.
b)
Payduringsickness
Ingeneral,ifanemployeereceiveshisusualwages/salary
duringaperiodofsickness,contributionsaredueinthenormal
way.
Ifanemployeedoesnotreceivehiswages/salaryduringany
periodofsickness,noentryisrequiredonthescheduleforthat
weekormonth.
9
Ifanarrangementexistswherebyanemployeecontinuesto
receivehisusualwages/salarybutgivestohisemployerany
SocialInsurancebenefitreceivedbyhim,thentheentryonthe
scheduleshouldbetheamountofthegrossearningslessthe
amountofthebenefitcheque.Contributionsarepayableonly
onthebalance.Thisadjustmentshouldbemadefortheweek
ormonthinwhichthebenefitchequeisreceivedbythe
employer.
Forexample,ifanemployeeisonsickleavefortheperiod9-15
July2017(week28),butreceiveshisusualwageof£550.00,
thatistheamounttobeenteredontheschedule.Ifthe
employeereceivesabenefitchequeon25July2017(week30)
andhandsitovertotheiremployerthefollowingday,the
employershouldmaketheadjustmenttothescheduleduring
thatweek.Theamounttoenteriscalculatedasfollows:
c)
d)
Wage Benefit Balanceenteredonschedule £550.00
£151.62
£398.38
Gratuities/tips
Ifafundhasbeensetupbyanemployertocollecttipsor
servicechargesoveraperiodoftime,whichisthensharedout,
thevaluemustbeincludedinthegrossearningsofeach
employeeintheweekormonthinwhichitispaid.
Tipsorgratuitiesreceivedbyanemployeedirectlyfroma
customershouldnotbeincludedinthegrossearnings.
Paymentinlieuofnotice
Thisshouldbeattributedtotheweekormonthinwhichthe
employeewouldnormallyhaveworked.
10
Amountsnottobeincludedinthegrossearningsfigure
a)
ValueofanySocialInsurancebenefit
See‘Payduringsickness’onpage9.
b)
Expenses
Specificanddistinctpaymentsofexpensesincurredbythe
employeeinconnectionwithhisemploymente.g.apetrol
reimbursement.
c)
Redundancypay
Thereisnocontributionliabilityinrespectofalumpsum
paymentfollowingredundancy.Nottobeconfusedwith
paymentinlieuofnotice.
d)
Pensions
Pensionsofanykind,whetherornotthepensionedemployee
isstillworkingfortheemployer.
e)
Directors’fees
Thereisnoliabilityinrespectofdirectors’feesunlessthe
personisalsoanemployeeofthecompany.
Calculationofcontributions
Theamountofcontributionpayablebyemployerandemployeeisa
percentageofthegrossearnings.
Thefirstcontributionweekinanyyearwillalwaysstartonthedayof
theweekonwhich1Januaryfalls.Thelastcontributionweekofthe
yearwillcontain8days(9daysinaleapyear)andwillcoverthe
periodfrom24December(23Decemberinaleapyear)to31
December.
11
Iftwopaydaysfallinthelastweekoftheyear,thetwopayments
mustbeaddedtogethertodeterminetheamountofcontribution
payable.Insurancedeductedshouldnotexceedtheamountpayable
ontheemployerandemployeeupperearningslimits.
Monthly,four-weeklyorfortnightlypaidemployees
Paymentsmadeatintervalslessfrequentlythanweekly,aretreated
asfollows:
Monthly
Monthlypaidemployeeswillusuallybepaidonetwelfthofapredeterminedannualsalary.Anyovertimeorbonusesshouldbe
includedwiththesalaryforthemonthinwhichtheyarepaid
(normallyfollowingthemonthinwhichtheyareearned),and
deductionstakenuptothemonthlyupperearningslimit.
Four-weekly
Employeespaidonceeveryfourweeksaretreatedinasimilarwayto
monthly.Thereishoweveroneexceptiontotherule.Unlikemonthly
paidemployeeswhoreceivetwelvepaymentsinayear,four-weekly
paidemployeesreceivethirteenpayments.Thismeansthatduring
onemonthofeveryyeartwopaymentswillchangehands.Thesetwo
paymentsmustbeaddedtogetherforinsurancepurposes,and
contributionsdeducteduptothemonthlyupperearningslimit.
Example1:
AcompanypaysitsemployeeseveryfourthFridaycommencing6
January2017.
During2017,employeespaideveryfourweekswillreceivetwo
paymentsduringMarch,oneon3March2017andtheotheron31
March2017.
12
Toensurecorrectcompletionoftheschedules,itisadvisableto
deducttheappropriateamountofinsurancedueonthefirst
paymentbutdonotenteranythingontheschedule.
Beforecalculatingtheinsurancedueonthesecondpaymentitwillbe
necessarytoaddtogetherthegrossamountofthefirstandsecond
payments.Ifthecombinedfiguredoesnotexceedthemonthly
UpperEarningsLimit(UEL)foreitheremployer,oremployee,normal
deductionswillapplyasfollows:
Date
Gross
Employer
Employee
3March2017
£750.00
£49.50
£49.50
31March2017
£750.00
£49.50
£49.50
Totals
£1500.00
£99.00
£99.00
ThemonthlyUELforthisexampleis£11,557forbothemployerand
employee,thereforethescheduleentryforMarchwillbetheamount
showninthe‘totals’lineabove.Theentryonthescheduleforthe
periodshouldbe:
January 1 5 0 0 0 0 9 9 0 0 9 9 0 0
Example2:
Thesamecompanypaysanotheremployeeonthesamedates.Gross
wageandcontributionsdueareasfollows:
Date
3March2017
Gross
Employer
£6,000.00
13
£396.00
Employee
£396.00
Assumingthatasimilarsalaryisdueforpaymenton31March2017,
itwillbecomeclearatthispointthatthetotalwillexceedtheUEL.
Thecontributionsdueonthesecondpaymentarethencalculatedby
subtractingthedeductionsmadeon3March2017fromthe
contributiondueonthemonthlyUELasfollows:
Employer
MonthlyUEL–£11,557.00
Employee
£762.76
£762.76
Lessdeducted2January2016
£396.00
£396.00
Balancefromsecondpayment
£366.76
£366.76
Theentryonthescheduleshouldbe:
March 1 1 5 5 7 0 0 7 6 2 7 6 7 6 2 7 6
Itispossiblethatthesalarypaidon3March2017wasalreadyin
excessofboththeemployerandemployeeUEL.Thisbeingthecase,
itwillnotbenecessarytomakeanydeductionforthesecond
payment.
Fortnightly
Fortnightlypaidemployeesaretreatedinasimilarwaytofourweeklypaidemployees,inthattheearningsdetailsmustbeshown
onamonthlyschedule.Whentheemployercalculatesthe
deductionsdueoneachpaymentitisagainadvisablenottomake
anyentryonthescheduleuntilthesecondpaymenthasbeenmade.
Thepaymentsmadeinanyonemonthmustbeaddedtogetherand
deductionstakenuptothemonthlyUEL,usingthesameprincipleas
showninthepreviousexample.
14
Calculatingthedeductionsdueonfortnightlypaymentsmadeinone
montharehowever,slightlymoreinvolvedbecausetherearealways
atleasttwomonthsineveryyearthatwillcontainthreepaydays.
Forexample,during2017,anemployeethatreceiveshisfirst
paymentonFriday6Januarywillreceivethreepaymentsduring
March,June,andDecember.
Employer’srighttodeductandtimeofdeduction
Itistheemployer'sresponsibilitytopaybothemployerand
employeecontributionstoSocialSecurity.Theemployerisentitledto
deducttheemployee'scontributionfromtheparticularpaymenton
whichthatcontributionhasbeencalculated.
Ifthecontributionisnotdeductedatthetimeeachpaymentis
made,theemployerlosestherightofdeduction.
Commencementofliability
Whenanemployeestartsemployment,thefollowingactionsshould
betaken:
1)
Theemployermustobtainaregistrationcardfromthe
employeebeforetheexpiryofthefirstweekofemployment.
2)
The'began'datemustbeenteredontheschedule.
3)
Employersshoulddisregardanypreviousperiodduringwhich
anemployeemayhaveworkedforanyotheremployerduring
thesameweekormonth.
4)
Ifanemployeebecomesliableforpaymentofcontributions
(andwaspreviouslynotliable)hemustgivehisRegistration
Cardtohisemployerandbetreatedasanewemployee.
15
Endofliability
Whenanemployeeceasesemployment,thefollowingactionsshould
betaken:
1)
ReturntheRegistrationCardtotheemployee.Ifthisisnot
possible,thecardshouldbesenttoSocialSecuritywithabrief
noteofthereasonforitsreturn.
2)
The'ceased'datemustbeenteredontheschedule.
3)
An'X'shouldbeenteredintheLEFTISLANDboxifappropriate.
Paymentsmadeafterterminationofemployment
Anypaymentduetoanemployeewhohasterminatedhis
employmentmustbetreatedaspaidtohimintheweekormonthin
whichemploymentceased.Thesepaymentsincludewages/salary,
bonuses,overtime,andholidaypay.
Redundancypaymustnotbeincludedinthegrossearningsfigure.
PaymentinLieuofNoticerequiresspecialtreatmentandmustbe
enteredtheweek/monthinwhichtheemployeewouldhaveworked.
Ifnopreviousentryhasbeenmadefortheemployeeintheweekor
monthinwhichtheemploymentended,anentryshouldbemadeon
theschedulefortheappropriateweekormonth.
Ifpaymenthasalreadybeenmadefortheweekormonthinwhich
theemploymentterminatedthen:
a)
Ifthepaymentwasequaltoormorethantheupperearnings
limit,nofurthercontributionsarepayable.
b)
Ifthepaymentwasbelowtheupperearningslimit,deductthe
correctpercentageratesothatthetotalpaiddoesnotexceed
themaximum.
16
Deathofanemployee
Allpaymentsduetotheemployeeshouldbeenteredintheweekor
monthcontainingthedateofdeath.TheRegistrationCardshouldbe
returnedtoSocialSecuritywithanexplanatorynote.
Changeofcontributionliability
SchoolLeavers
Youngpeoplewhoarebelowschoolleavingagedonotrequirea
registrationcardastheyarenotyetliabletopaycontributions.
However,assoonastheyreachschoolleavingage,theemployer
mustobtainablueregistrationcardfromtheemployee.
Employmentafterpensionage
Employedpeoplearenotliabletopayemployed(Class1)Social
Insurancecontributionsfromtheweek/monthfollowingpensionage.
Class1contributionsarestillpayablebytheemployer.Theemployee
shouldexchangehisbluecardforanorangeregistrationcard.
Note:Orangeregistrationcardsarenotissuedautomatically.
17
Specialgroupsofemployedpeople
Domestichelp
AnemployerwhopaysdomestichelpawageinexcessoftheLower
EarningsLimit,isliableforthepaymentofcontributionswhetheror
nottheemployeehasadditionalemployment.Certainindividuals
may,however,betreatedasspecialcases.Adviceshouldbeobtained
fromSocialSecurity.
Employeeswithmorethanoneemployer
Employeeswhoworkformorethanoneemployermustgivea
registrationcardtoeachemployer.Additionalregistrationcardscan
beobtainedfromSocialSecurity.
AuPairs
ThereisnocontributionliabilitywhereanAuPaircomestoGuernsey
andispaidpocketmoneyonly,i.e.asumnotrelatedtothework.
Homeworkers
Apersonworkingforanemployerbutcarryingouttheworkintheir
ownhomemaybeliabletopaycontributionsinthesamewayas
otheremployeesworkingontheemployer'spremises(providedthat
earningsexceedtheLowerEarningsLimit).Guidanceshouldbe
obtainedfromSocialSecurity.
Employerswithmorethan80employees
Whereanemployerhasmorethan80staff,theemployerisrequired
toremittoSocialSecurityby15thofthemonth,anamount
equivalenttothevalueofSocialInsurancecontributionsforthe
previousmonth.RemittancesshouldbeaccompaniedbyformsEC4D
whichareissuedbySocialSecurityatthebeginningofeachquarter.
18
Forfurtherinformation
Ifyouareunsureofthemeaningofanyparticularpointinthisleaflet,
pleasecontactSocialSecurity,ortheAlderneyStatesOffice,where
staffwillbepleasedtohelpyou,andfromwherecopiesofother
leafletsmaybeobtained.
MoreinformationisalsoavailableontheStateswebsitehere:
www.gov.gg/employerscontributions.
IfyouarewritingtoSocialSecurity,pleasequoteyoursocial
insurancenumber,ifknown.
Whattodoifyouhaveacomplaint
Ifyouaredissatisfiedwithanyaspectofourservicespleaseleta
memberofstaffknowatthetimesothatwecantrytoresolvethe
issueimmediately.IfyouwishtomakeaformalcomplainttoSocial
Security,pleasecontactusforacomplaintsleafletandreturnthe
completedcomplaintsformtoSocialSecurity,EdwardT.Wheadon
House,LeTruchot,StPeterPort,GY13WH.
Youcanalsorequestmoreinformationbyemailandreturnyour
[email protected]
complaintoracomplimenttousonlineattheStateswebsite,by
visitingwww.gov.gg/cccandcompletingtheelectronicform.
19
How we collect and use information
Social Security processes personal information for social
security purposes in order to carry out functions relating to
the relevant social security and associated legislation that it
administers. The information collected will depend on your
business with us, but will be no more than is required for that
purpose. We may get information about you from others for
any of our purposes if the law allows us to do so. We may also
share information with certain other organisations if the law
allows us to. Any personal information you give to us will be
processed in accordance with the Data Protection (Bailiwick
of Guernsey) Law, 2001. If you wish to know more about the
information we have about you, or about the way we use it,
you can ask at the Office of the Committee for Employment &
Social Security or by emailing:
[email protected]
This leaflet is for guidance and must not be treated as a
complete and authoritative statement of the law.