GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record in Gibraltar
Access local or international talent in Gibraltar without making a permanent corporate footprint the price of an early hire. Acumen acts as your Employer of Record, so you can start lean, grow selectively and keep incorporation aligned with actual headcount.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employing in Gibraltar through an Employer of Record
With an Employer of Record, Acumen International is the legal employer of the people who work for your business in Gibraltar. Acumen registers the vacancy and the hire with the Department of Employment, signs the employment contract under Gibraltar law, runs PAYE and social insurance, and carries the employer’s legal obligations. Your business selects the person and directs the work. Where the right person has not yet been found, Acumen International can also run the search, from specialist recruitment to executive search, with background and education checks before the offer.
Situations where an Employer of Record serves a Gibraltar hire
- Contractor compliance. Specialists working full time for your business in Gibraltar move onto employment contracts, ending the exposure to reclassification and back-dated social insurance.
- One accountable provider. Vacancy and hire registration, work permits, PAYE, social insurance and pension enrolment sit with Acumen International rather than with several advisers.
- No entity to set up or maintain. You employ in Gibraltar without incorporating a company, registering it as a business or filing as a local employer.
- Market tests and short-term projects. A licensing application, a pilot or a fixed-term project is staffed without permanent premises, then grown or closed as results come in.
- Bridge to your own entity. While your Gibraltar company is being set up and licensed, the first hires start with Acumen International and transfer once it can employ them.
- Fast team launch. Vacancies are registered, permits requested and contracts issued in one sequence, so a new team starts on schedule.
- Mergers and restructuring. Gibraltar-based staff stay employed without a break while the group structure around them changes.
- NGO staffing. Charities and international organisations employ programme and specialist staff under Gibraltar law.
- Employer liability. Acumen International holds the Gibraltar employer’s liability, so statutory duties sit with the party the Department of Employment and the Income Tax Office hold accountable.
- Remote team expansion. Team members based in Gibraltar join a distributed team with Gibraltar contracts, pay and social insurance.
Employing for another business in Gibraltar: the legal basis and its limits
Gibraltar’s Agency Workers Regulations 2012 recognise an employer that supplies people to work temporarily under another business’s supervision and direction. Acumen International employs your team under Gibraltar law and provides their services to your business on that basis. These limits apply:
- After 12 continuous weeks in the same role, an assigned worker is entitled to the same pay, working time, rest and annual leave as if your business had recruited them directly.
- Your business is liable for a breach of equal treatment to the extent it caused it, and for giving assigned workers equal access to on-site facilities and amenities.
- Every business operating in Gibraltar must be registered with the Department of Employment, and every vacancy registered before a worker is engaged.
- A work permit is issued to the employer for a specific post, so a permit holder’s assignment cannot move to a different role without a new permit.
What Acumen International handles in Gibraltar, from recruitment to exit
| Stage | What it involves in Gibraltar |
|---|---|
| Recruitment and checks | Finding the candidate where needed, with background and education checks before the offer |
| Vacancy registration | Registering the vacancy with the Department of Employment at least 10 days before the start date |
| Permits | The work permit for the specific post before employment begins, and its renewal before expiry |
| Contract and registration | A written contract under Gibraltar law and the Notice of Terms of Engagement filed for each employee |
| Pay | Payroll in pounds sterling with PAYE income tax, social insurance and, where it applies, workplace pension contributions |
| Changes | A Notice of Variation for any change to an employee’s terms or details |
| Exit | Notice, redundancy pay where due, the Termination of Employment form within 7 days, and final pay by the next pay date |
Minimum wage and pay rules in Gibraltar
The standard minimum wage rose from £9.50 to £10.00 an hour on 1 August 2026, or £390 for a 39-hour week. It applies to salaried staff as well as hourly workers, and every payment must come with a wage slip.
Salaries for skilled roles are agreed as an annual gross amount in pounds sterling. A senior hire earning more than £160,000 in a high executive role may qualify for HEPSS status, which caps the income assessable to Gibraltar tax at £160,000.
Employment contracts and working time in Gibraltar
| Rule | What it means for you |
|---|---|
| Average working time cannot exceed 48 hours a week over 17 weeks, unless the worker opts out in writing | Senior staff with long hours sign a written opt-out, which they can withdraw on notice |
| Workers are entitled to 11 consecutive hours’ rest a day and 24 hours a week | Schedules for trading, gaming and on-call roles are built around the rest periods |
| The first week of any employment is probationary, and either party can end it without notice | A longer probation is agreed in the contract |
| Every change to an employee’s terms or details is notified through a Notice of Variation | Promotions, pay changes and new roles are filed as they happen |
| Assigned workers gain equal treatment with your own staff after 12 weeks | Pay and leave are set against your comparable roles from the outset |
Ending employment in Gibraltar
Statutory notice for employees paid monthly is one month for under eight years’ service, two months for eight to ten years and three months beyond ten. An employee paid monthly gives one month’s notice. After 52 weeks of continuous employment, an employee can bring an unfair dismissal claim to the Employment Tribunal, so the reason and the procedure must stand up.
Statutory redundancy pay is due after one year’s service:
- Two weeks’ pay for each of the first five completed years, three weeks’ pay for each of the next five, and four weeks’ pay for each further year.
- An extra two weeks’ pay for each completed year of service after the age of 40.
- A cap of one year’s pay in total, with no cap on the weekly pay used.
Proposing five or more redundancies within 90 days triggers collective consultation before the first dismissal. A Termination of Employment form is filed within seven days of the leaving date, and final pay is due by the next pay date.
Employment risks in Gibraltar and how Acumen International covers them
| Risk | Where it arises | How Acumen International covers it |
|---|---|---|
| Worker misclassification | A contractor working full time under your direction can be treated as an employee, with PAYE and social insurance due for past periods | Your team is employed under Gibraltar law and registered with the Department of Employment from the start |
| IP ownership | Rights in work created in the job sit with the local employer unless the contracts pass them on | Contracts confirm the rights and transfer them onward to your business |
| Client liability for pay and contributions | Under the Agency Workers Regulations, your business is liable for equal treatment breaches it causes and for equal access to facilities | The service agreement sets out each party’s duties, and Acumen International holds the contract, pay and filings |
| Equal pay for assigned staff | After 12 weeks, an assigned worker is entitled to the pay, working time and leave of a direct recruit | Pay and leave are benchmarked against your comparable roles before the offer |
| Permanent establishment | An employee who negotiates or signs contracts for your company can create a taxable presence in Gibraltar, where corporation tax is 15% | Signing authority stays with your company and is written into the role |
| Exit cost | Unfair dismissal claims after 52 weeks, and redundancy pay of up to one year’s pay | Grounds, procedure and redundancy costs are prepared before any decision |
| Sponsor obligations | A work permit is issued to the employer for a specific post for up to 12 months, and employing without one carries a £3,000 fixed penalty | Acumen International is the permit holder and files each renewal before it falls due |
| Pay transparency | The 2026 treaty includes level playing field commitments on labour and social standards, and EU-based groups apply the Pay Transparency Directive to their workforce | Pay structures are documented on objective criteria |
Work permits and residence for employees in Gibraltar
British citizens and EU, EEA and Swiss nationals can be employed in Gibraltar without a work permit. Everyone else needs one before employment begins.
- The permit is issued to the employer for a specific post, for up to 12 months, and the start date cannot precede its issue. Renewals are filed before the last 14 days of validity.
- The labour-market test under the Employment Regulations 1994 requires that no suitable worker who can work without a permit is available, that the employer has made adequate efforts to find one, that the terms are no less favourable than the law requires, and that a written contract and a repatriation deposit are in place.
- Residence is granted as a Permit of Residence with a Civilian Registration Card, valid for up to five years, to a person who holds a Gibraltar employment certificate and lives in Gibraltar. A new residence criteria framework has been announced, with the regulations still pending.
- The UK–EU treaty, provisionally applied since 15 July 2026, adds Schengen entry checks at the port and airport. Gibraltar residents are exempt from the 90-days-in-180 limit, and EU citizens living in Spain and working in Gibraltar have equal treatment in employment.
What Acumen International contributes
- The registered employer a permit requires. A permit is issued only to a Gibraltar employer, for a named post. Acumen International holds it for your hire, so a specialist from outside Europe can work for your business without your company registering in Gibraltar.
- An application that passes the labour-market test. Acumen International registers the vacancy with the qualifications the role genuinely needs and documents the search, so the application shows why no worker without a permit could fill the post and why this person can.
- HEPSS for senior hires. For a high executive earning more than £160,000 with specialist skills not available in Gibraltar, Acumen International, as employer, applies for HEPSS status, which limits the income assessable to tax to £160,000.
- Permits that stay valid. Each permit is renewed before its last 14 days and a new one is obtained before the person moves to a different post, so their right to work keeps pace with the role.
Family members
A spouse or civil partner can obtain a Permit of Residence through the family member employed in Gibraltar, and needs a work permit of their own to work unless they can be employed without one.
Employer cost and income tax in Gibraltar
Social insurance is a percentage of gross earnings between a weekly minimum and maximum, under the rates in force since 1 July 2025:
| Contributor | Rate | Weekly minimum | Weekly maximum | Annual maximum |
|---|---|---|---|---|
| Employer | 18% | £31.98 | £56.22 | £2,923.83 |
| Employee | 10% | £14.34 | £40.79 | £2,121.21 |
The employer’s maximum is reached at earnings of about £312 a week, so for skilled salaries social insurance is a fixed annual cost of £2,923.83 per employee. Under the Private Sector Pensions Act 2019, employers with 15 to 50 employees have enrolled eligible staff in a qualifying pension since 1 July 2026, with minimum contributions of 2% from the employer and 2% from the employee; smaller employers follow from 1 July 2027.
Income tax
Income tax is withheld through PAYE, and each employee is taxed under the Allowances Based System or the Gross Income Based System, whichever gives the lower bill. For income above £25,000, the Gross Income Based System applies these rates for 2025/26:
| Taxable income | Rate |
|---|---|
| First £17,000 | 16% |
| Next £8,000 | 19% |
| Next £15,000 | 25% |
| Next £65,000 | 28% |
| Remainder | 25% |
With social insurance capped and no tax on income above £160,000 for HEPSS holders, Gibraltar’s cost of employing senior staff is lower than the headline rates suggest.
Sectors employing through an Employer of Record in Gibraltar
About 15,500 people cross the frontier to work in Gibraltar every day, roughly half its workforce.
- Online gaming and betting operators employ compliance, risk, product and engineering specialists.
- Insurance companies and brokers employ underwriters, actuaries and claims managers.
- Banks, investment firms and fund managers employ relationship managers, portfolio managers and compliance officers.
- Fintech and distributed ledger technology businesses employ engineers, product managers and regulatory specialists.
- Shipping, bunkering and port businesses employ operations managers, surveyors and commercial staff.
Hiring cases in Gibraltar and how they are handled
| Case | What local rules add | How it is handled |
|---|---|---|
| A gaming operator hires a head of compliance from South Africa | A work permit for the post, issued only after the labour-market test, with a repatriation deposit | The vacancy is registered with the role’s licensing and regulatory requirements, the search is documented, and the permit is in place before the start date |
| A chief risk officer relocates from London on £200,000 a year | HEPSS status needs a high executive role, specialist skills not available locally and approved accommodation in Gibraltar | The HEPSS application is filed by the employer alongside the move, capping assessable income at £160,000 |
| A fintech hires a senior engineer who is an EU national living across the frontier | No work permit is needed, and the treaty guarantees equal treatment in employment | The vacancy and Notice of Terms of Engagement are filed, and pay is set on the same basis as resident colleagues |
| A product manager’s role is cut after six years’ service, at age 38 | Statutory redundancy pay is two weeks’ pay for each of the first five years and three for the sixth | Thirteen weeks’ redundancy pay and notice are budgeted before the decision, and the Termination of Employment form is filed within seven days |
Benefits, payroll and leave in Gibraltar
Packages for skilled roles in Gibraltar commonly add private medical insurance and pension contributions above the statutory 2%.
Payroll obligations
| When | What happens |
|---|---|
| At least 10 days before the start date | The vacancy is registered with the Department of Employment |
| Before employment begins | The work permit is issued where needed, and the Notice of Terms of Engagement is filed |
| Every pay period | Salary is paid with a wage slip, PAYE and social insurance are deducted, and pension contributions are made where they apply |
| When terms change | A Notice of Variation is filed |
| Within 7 days of a leaving date | The Termination of Employment form is filed, and final pay follows by the next pay date |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | On a five-day week, 15 days for under three years’ service, rising to 25 days after eight years | Employer |
| Public holidays | 12 in 2026, including Workers’ Memorial Day on 28 April and Gibraltar National Day on 10 September | Employer |
| Sick pay | After three months’ service, two weeks on full pay and four weeks on half pay in any 12 months | Employer |
| Maternity leave | 14 weeks, extendable to 29 weeks after one year’s service | Maternity benefit from the Government, £87.64 a week for 18 weeks |
| Paternity leave | No statutory entitlement yet; parental leave legislation was announced in the 2026 Budget | — |
Sources
- Employment service registration explained
- Department of Employment information leaflet 2025
- UK and EU sign historic treaty on Gibraltar’s future relationship with the EU
- UK-EU agreement in respect of Gibraltar
- Social Security (Insurance) Act (Amendment of Contributions) Order 2025
- Agency Workers Regulations 2012
- Working Time Act
- Bank and Public Holidays Order 2025
- Employment Tribunal: minimum qualifying service for unfair dismissal
- Redundancy compensation in Gibraltar
- Parental leave legislation soon
- Parents to gain statutory leave under planned employment reforms
- Minimum wage updated in Gibraltar from 1 August 2026
- Gibraltar employment, wages and workplace pensions 2026
- HEPSS status
- Relocating to Gibraltar
- Gibraltar: taxes on personal income
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
Does an Employer of Record make sense for a small team in Gibraltar?
It can. The model lets you start with the headcount the business needs in Gibraltar and review incorporation later if the team becomes large enough to justify it. The employment setup can therefore follow the commercial case rather than determine it.
Can payroll in Gibraltar be funded or settled in an international currency?
Employee salary payments in Gibraltar must follow the currency and payroll rules that apply locally. Where foreign-currency payment is permitted and operationally workable, it can be considered; client funding and invoicing can also be arranged separately in an agreed currency where supported. Acumen confirms the workable structure before onboarding.
Can an existing employee move to Gibraltar and stay with our business through Acumen?
Potentially. Acumen can assess the employment and, where required, immigration structure for the move to Gibraltar. If feasible, the employee can transfer into local EOR employment while continuing to work for your business operationally.