ETI (Employees Tax and Insurance) Quarterly Return
Quarterly return filed by Guernsey employers covering both income tax (PAYE equivalent) and social insurance contributions deducted from employee pay. Due 15 April, 15 July, 15 October and 15 January for the quarters ending 31 March, 30 June, 30 September and 31 December. This is the primary ongoing employer compliance obligation in Guernsey.
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Who this applies to
- All Guernsey employers with one or more employees
- Directors of Guernsey companies paying themselves salary or fees
- Companies using contractors who fall within the employed earner rules
- Non-Guernsey companies employing Guernsey-resident workers
What to file
The ETI return showing each employee's gross pay, income tax deducted, employee social insurance deducted, and employer social insurance due. Submitted online via the Revenue Service ETI portal.
How to file
Online via the ETI portal at gov.gg. Payroll software that integrates with the Guernsey ETI system can automate submission. Paper returns are permitted for very small employers but strongly discouraged.
Payment due
Same deadline as the return: 15 days after each quarter end. Payment is made to the States of Guernsey Treasury along with the return.
Penalties for missing this deadline
£250 late filing penalty per return; daily interest accrues on unpaid amounts from the due date. Persistent defaults can result in GFSC notification for regulated entities.
Filing checklist
- Run payroll for each month of the quarter
- Calculate income tax deductions using Guernsey tax tables or PAYE equivalent
- Calculate employee social insurance at 7% of earnings between lower and upper limits
- Calculate employer social insurance at 6.5% of the same earnings range
- Submit the quarterly ETI return online by the 15th after the quarter end
- Pay combined tax and SI to States Treasury
Common mistakes to avoid
- Using UK National Insurance rates or PAYE tables instead of Guernsey ETI rates
- Not registering as an employer with the Revenue Service before the first payroll
- Forgetting to include director fees in the ETI return when the director also receives a salary
- Failing to submit a nil return in quarters with no payroll activity
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