Combined employer and employee Class 1 contribution rate (%)
The combined employer and employee Class 1 social security contribution rate in Guernsey, from 13.2% in 2021 to 14.6% in 2026. A dashed line continues the ten-year plan's annual steps to 15.6% in 2031.
Read this with the chart: The 2021 and 2026 rates are in policy letter P.2026/7 (paragraph 3.9) and the 2025 to 2031 rates in P.2025/113 (Appendix 1). 2022 to 2024 are derived from the approved annual steps of 0.3 points. Each increment from 2027 needs fresh States approval, and the tax reform package approved on 2 October 2026 sets new rates from 2028 in place of those steps, so the dashed line shows the earlier plan, not the current one. The vertical axis does not start at zero.
Embed this chart
Free to use on any site. The caption keeps the credit intact, which is all we ask.
Sources
- Committee for Employment & Social Security, "Contributory Benefit and Contribution Rates for 2026", P.2025/113 (policy letter dated 8 September 2025)
- Policy & Resources Committee, "Tax Reform: Workstream 1", P.2026/7 (policy letter dated 12 January 2026), paragraph 3.9
- Policy & Resources Committee, "Tax Reform 2026", P.2026/49 (policy letter dated 8 June 2026), Appendix 7 and executive summary
Licence
This chart is published under CC BY 4.0. Use it anywhere, including commercially, as long as you credit Bridgehead Communications with a link. The embed code above already includes a correct credit.