Gibraltar Social Insurance Contributions Calculator
Calculate Gibraltar social insurance contributions for employees, employers and the self-employed, including the current weekly minimum and maximum amounts.
Total social contributions
GB£5,297
Social Insurance (Employee)GB£2,227
Social Insurance (Employer) (employer)GB£3,070
Employee-side contributionsGB£2,227
Employer-side contributionsGB£3,070
Income tax (for reference)GB£18,413
Gibraltar social insurance for employees, employers and the self-employed, worked out in full
Gibraltar's social insurance system is a flat percentage of earnings for each category of contributor, but subject to its own weekly minimum and maximum contribution amount — not a simple cap on the earnings the percentage is calculated from. This calculator works out the actual annual contribution for 2026/27 for employees, employers, and the self-employed.
The current 2026/27 rates and limits
- Employee: 10% of earnings, minimum contribution £745.68/year, maximum contribution £2,227.13/year
- Employer: 18% of an employee's earnings, minimum contribution £1,662.96/year, maximum contribution £3,069.61/year
- Self-employed: 20% of earnings, minimum contribution £1,583.40/year, maximum contribution £2,923.83/year
- These are flat rates applied within a minimum and maximum contribution amount, rather than the earnings themselves being capped
