How do domestic cleaners, handymen and home services work in Gibraltar?

Question

Accepted Answer

Most residents find cleaners, handymen and tradespeople through personal recommendation, local community groups and established firms. If you employ a cleaner directly, even part time or temporarily, you become an employer and must register the employment with the Department of Employment and operate PAYE income tax and social insurance; using a properly licensed business that employs its own staff avoids those obligations.
Employing someone directly
A person working in your home for you is your employee, regardless of hours. You must:
Register the employment in advance with the Department of Employment, which issues the employment contract
Register as an employer with the Income Tax Office for PAYE
Deduct income tax and social insurance according to the employee's tax code and pay them to the Income Tax Office by the 15th of each month
Provide a P7 certificate of pay, tax and social insurance at the end of each tax year
Submit the required termination forms when the employment ends
These rules apply equally to workers who live in Spain and cross the frontier each day.
Using a business
Cleaning companies, property maintenance firms, electricians and plumbers that employ their own staff handle employment registration themselves. Check that the business is licensed to trade in Gibraltar, ask for written quotes, and keep invoices for work done.
Finding someone reliable
Personal recommendations remain the most common route. Ask neighbours, colleagues, your letting agent or your building's management company. For communal repairs in a block, contact the building management or managing agent.
If you rent
Repairs to the structure, plumbing, electrics and landlord-supplied appliances are usually the landlord's responsibility under the tenancy agreement. Report faults to your landlord or agent before arranging work yourself.
Costs after the treaty
The transaction tax that took effect on 15 July 2026 applies to goods and does not apply to services. Labour charges are therefore unaffected, although parts and materials may reflect the tax.
Where to check
The Government's employment and employer pages set out registration steps, and the Income Tax Office handles PAYE enquiries at paye.enquiries@gibraltar.gov.gi.

How do domestic cleaners, handymen and home services work in Gibraltar?

Short answer

Detailed answer

Employing someone directly

Using a business

If you rent

Costs after the treaty

Where to check