What is the Department of Employment registration process for new hires in Gibraltar?

Question

Accepted Answer

The employer registers the vacancy before recruiting, files a Notice of Terms of Engagement no later than the employee's start date, registers the employee for PAYE with the Income Tax Office, and files a Termination of Employment form within 7 days when employment ends. Missing a registration carries a £3,000 fixed penalty.
1. Employer registration
Any business, trade or profession employing staff in Gibraltar must first be registered with the Department of Employment (business.registration@gibraltar.gov.gi). Companies supply incorporation documents, director details and a Gibraltar trading address. Working directors also need a Notice of Terms of Engagement.
2. Register the vacancy
Employers must register any vacancy with the Department of Employment before seeking to engage a person to fill it, using the Notification of Vacancy form.
3. Notice of Terms of Engagement
A Notice of Terms of Engagement must be submitted for every worker, no later than the day employment starts, to employment.officers@gibraltar.gov.gi. These are still widely called ETB forms, after the Department's former name, the Employment and Training Board. For non-EU, non-UK nationals, the start date cannot be earlier than the date the work permit is issued. Any later change to terms requires a Notice of Variation of Terms of Engagement.
4. Income Tax registration
The employer registers the employee with the Income Tax Office (paye.registration@gibraltar.gov.gi), supplying the employment contract issued by the Department of Employment and the employee's ID card or passport. Payroll then deducts PAYE and social insurance.
5. During employment
Employers must give a wage slip with every payment of wages and submit an annual notification updating business and employee details.
6. Termination
The first week of any employment is a probationary period and either party may end it without notice. After that, statutory minimum notice from the employer depends on service and pay frequency. For weekly or fortnightly paid staff it is 1 week under 2 years' service, 2 weeks for 2 to 5 years, 4 weeks for 5 to 8 years, 8 weeks for 8 to 10 years and 13 weeks for 10 years or more. Monthly paid staff receive at least one month, rising with service. A Termination of Employment form must be submitted within 7 days of the termination date, and all remuneration due must be paid on termination.
Penalties
Under the Employment Regulation (Offences) Act, labour inspectors issue fixed penalties of £3,000 for failing to register a vacancy, a new employee, a work permit request or a detached worker, and £750 for failing to notify a termination.
Detached workers
Staff sent temporarily to Gibraltar by a foreign employer need a Notification of Temporary Employment of a Detached Worker, with an A1 form or equivalent.

What is the Department of Employment registration process for new hires in Gibraltar?

Short answer

Detailed answer

Notice periods (employer, weekly or fortnightly paid)

Penalties