GLOBAL EMPLOYER OF RECORD IN 190+ countries
Employer of Record in Guernsey
Build an initial team in Guernsey without taking on incorporation for one hire or a developing workforce. Acumen acts as your Employer of Record, letting you respond to the business need now and revisit entity set-up only if the local operation grows.
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 Guernsey 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 Guernsey. Acumen obtains the Employment Permit and any work visa, issues the written statement of terms, runs income tax through the Employees Tax Instalment scheme and pays social security, 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 Guernsey hire
- Contractor compliance. Specialists working full time for your business in Guernsey move onto employment contracts, ending the risk of reclassification and back-dated tax and social security.
- One accountable provider. Permits, visas, ETI, social security and secondary pension sit with Acumen International rather than with several advisers.
- No entity to set up or maintain. You employ in Guernsey without incorporating a company or registering as a local employer.
- Market tests and short-term projects. A fund launch, a pilot or a fixed-term mandate is staffed without permanent premises, then grown or closed as results come in.
- Bridge to your own entity. While your Guernsey company is being set up and licensed, the first hires start with Acumen International and transfer once it can employ them.
- Fast team launch. Permit applications, visas and contracts are run as one sequence, timed against processing periods of up to eight weeks.
- Mergers and restructuring. Guernsey has no law transferring staff with a business, so employment with Acumen International keeps people in post while the structure around them changes.
- NGO staffing. Charities and international organisations employ programme and specialist staff under Guernsey law.
- Employer liability. Acumen International holds the Guernsey employer’s liability, so statutory duties sit with the party the Revenue Service and Population Management hold accountable.
- Remote team expansion. Team members based in Guernsey join a distributed team with Guernsey contracts, tax and social security.
Employing for another business in Guernsey: the legal basis and its limits
Guernsey has no specific regime for agency or assigned workers. Its employment law applies to anyone who ordinarily works in Guernsey, whoever the employer is, and an employer based elsewhere must register with the Revenue Service. Acumen International employs your team under Guernsey law and provides their services to your business under a commercial agreement. These limits apply:
- An Employment Permit names the employer and the role, and a move to a different role or employer is allowed only if the new job meets the Employment Permit Policy.
- A permit becomes invalid when the employment ends through dismissal, resignation or redundancy.
- Full-time work for permit purposes means at least 35 hours a week, and part-time-only roles generally do not qualify.
- Population Management covers Guernsey itself; work in Alderney or Sark needs an immigration work permit instead.
What Acumen International handles in Guernsey, from recruitment to exit
| Stage | What it involves in Guernsey |
|---|---|
| Recruitment and checks | Finding the candidate where needed, with background and education checks before the offer |
| Permits and visas | The Employment Permit for the named role and, where needed, the work visa, which can only follow the permit decision |
| Contract | A written statement of terms within four weeks of the start, and written notice of any change within four weeks |
| Pay | Monthly payroll in pounds sterling, with income tax under the ETI scheme and social security contributions |
| Pension | Enrolment in a secondary pension with the employer contribution the law requires |
| Renewals | Short Term Employment Permits renewed every 12 months, up to three consecutive years of residence |
| Exit | Notice, a fair process, and a written statement of reasons within seven days of a request |
Minimum wage and pay rules in Guernsey
From 1 October 2026, the minimum wage is £13.10 an hour for workers aged 18 and over, up from £12.60, and £11.80 for those aged 16 and 17.
Salaries for skilled roles are agreed as an annual gross amount in pounds sterling. Overtime rates, sick pay and paid holiday are not set by statute in Guernsey, so each is fixed in the contract and the written statement of terms.
Employment contracts and working time in Guernsey
| Rule | What it means for you |
|---|---|
| A written statement of terms is due within four weeks of the start, for every employee whatever their hours | Pay, hours, holiday, sickness and notice terms are agreed in writing at the outset |
| Guernsey sets no statutory limits on working hours | Hours and overtime pay follow the contract and market practice for the role |
| Restrictive covenants are void unless reasonable and limited to protecting a legitimate business interest | Non-competes for senior staff are drawn narrowly around clients and confidential information |
| Discrimination on grounds of disability, race, carer status, sexual orientation and religion or belief has been unlawful since October 2023, and age is to be added | Recruitment and pay decisions rest on documented, objective criteria |
| Employment Permit holders must work at least 35 hours a week in the named role | Part-time arrangements are checked against the permit before they are agreed |
Ending employment in Guernsey
Statutory minimum notice is one week for under two years’ service, two weeks for two to five years and four weeks for five years or more, unless the contract gives longer. Pay in lieu of notice is possible only where the contract allows it.
- Unfair dismissal. After one year’s continuous service, a dismissal must rest on capability, conduct, redundancy, a legal bar or another substantial reason, and follow a fair process. The award for an unfair dismissal is six months’ pay.
- Reasons in writing. An employee with a year’s service can ask for written reasons, due within seven days; a missing or untrue reason costs half a month’s pay.
- Redundancy. Guernsey has no statutory redundancy pay, although it is under review. The States’ code of practice on handling redundancy is not binding, but the Tribunal takes it into account.
A complaint must be notified to the Employment and Equal Opportunities Service within three months of the termination date.
Employment risks in Guernsey 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 ETI and social security due for past periods | Your team is employed under Guernsey law and registered with the Revenue Service 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 | With no agency worker regime, an unclear arrangement can make your business look like the real employer | The contract, permits, pay and filings stay with Acumen International, and the service agreement sets out each party’s role |
| Equal pay for assigned staff | A right to equal pay for work of equal value is due to take effect no earlier than the third quarter of 2027 | Pay is set against comparable roles on objective criteria before the offer |
| Permanent establishment | An employee who negotiates or signs contracts for your company can create a taxable presence in Guernsey | Signing authority stays with your company and is written into the role |
| Exit cost | An unfair dismissal award of six months’ pay after one year’s service | Grounds and procedure are prepared and documented before any decision |
| Sponsor obligations | An Employment Permit is tied to the employer and role, and lapses when the employment ends | Acumen International is the employer named on every permit and renews it on time |
| Pay transparency | Guernsey has no pay transparency law, but EU-based groups apply the Pay Transparency Directive to their workforce | Pay structures are documented on objective criteria |
Employment Permits and work visas in Guernsey
Most people who come to live and work in Guernsey need a Population Management Employment Permit, and anyone who is not British or Irish also needs a work visa unless they hold EU settled or pre-settled status or indefinite leave to remain.
- The Employment Permit Policy lists approved posts, each with its own criteria. A role that is not listed but appears on the UK Skilled Occupations List can be considered out of policy, with more detail on the business case and the recruitment effort.
- Short Term Employment Permits last up to 12 months and are renewable until the holder reaches three consecutive years of residence; holders cannot bring dependants. Long Term Employment Permits allow the holder to live in Local Market accommodation.
- Decisions in principle take up to about eight weeks for in-policy posts and ten weeks for out-of-policy posts. The work visa, granted by the UK Home Office on referral, can only follow the permit decision.
- Candidates who have lived outside the Common Travel Area for more than 12 months in the last ten years must provide an overseas police check.
What Acumen International contributes
- The Guernsey employer a permit requires. An Employment Permit names the employer and the role. Acumen International applies for and holds it for your hire, so a specialist can be approved for your business without a Guernsey company of your own.
- The right permit for the person you are hiring. Acumen International matches the role to the approved posts and their criteria, aiming for a Long Term Employment Permit where the hire is relocating with family, since a Short Term permit allows no dependants. Where a role falls outside the list, Acumen builds the out-of-policy case with the business rationale and recruitment evidence the Committee assesses.
- Permit and visa in the right order. The permit application goes first, the visa referral follows the decision in principle, and the overseas police check is in hand, so the hire can travel as soon as the decision allows.
- A right to work that lasts. Short Term permits are renewed before expiry, and any change of role is checked against the policy and applied for before it takes effect, so the permit stays valid for as long as the person works for you.
Family members
Dependants can join a holder of a Long Term Employment Permit, subject to their own visa where needed; holders of Short Term or seasonal permits cannot bring dependants under the Population Management Law.
Employer cost and income tax in Guernsey
Social security is a percentage of earnings between the lower and upper earnings limits. Rates for 2026:
| Contributor | Rate | Lower earnings limit | Upper earnings limit |
|---|---|---|---|
| Employer | 7.1% | £832 a month | £16,380 a month |
| Employee | 7.5% | £832 a month | £16,380 a month |
Employers also contribute to a secondary pension for their employees, at 1.5% of earnings from 1 January 2026, rising to 2% in 2027.
Income tax
Income tax is a flat 20%, deducted by the employer each pay period under the Employees Tax Instalment scheme. The personal allowance for 2026 is £15,200, and it is withdrawn at £1 for every £5 of income above £85,000, so many senior hires receive no allowance at all.
Sectors employing through an Employer of Record in Guernsey
- Fund administrators and managers employ fund accountants, administrators, portfolio managers and compliance officers.
- Fiduciary and trust companies employ trust officers, client directors and tax specialists.
- Banks and wealth managers employ relationship managers, investment managers and risk specialists.
- Insurance and captive insurance managers employ underwriters, actuaries and captive managers.
- Legal and professional firms employ lawyers, accountants and regulatory specialists.
Hiring cases in Guernsey and how they are handled
| Case | What local rules add | How it is handled |
|---|---|---|
| A fund manager hires a senior fund accountant from South Africa who is relocating with family | An Employment Permit for an approved post, a work visa after the decision in principle, and dependants only under a Long Term permit | The role is matched to the approved post’s criteria, a Long Term permit is sought, and the visa referral follows the decision |
| A trust company recruits a client director from London | A British citizen needs no visa but still needs an Employment Permit for the named role | The permit is applied for against the approved post, with up to about eight weeks allowed before the start |
| A captive insurance manager needs a specialist whose role is not on the approved list | An out-of-policy application, considered case by case, if the role is on the UK Skilled Occupations List | The application sets out the business rationale and the local recruitment effort, with about ten weeks allowed |
| A compliance manager’s role is cut after four years | No statutory redundancy pay, but six months’ pay if the dismissal is unfair, and two weeks’ statutory notice | Selection and consultation follow the States’ redundancy code, and any severance is a contractual decision |
Benefits, payroll and leave in Guernsey
Because Guernsey law sets no statutory paid holiday or sick pay, the contract defines both, and packages for skilled roles typically add private medical insurance and pension contributions above the statutory minimum.
Payroll obligations
| When | What happens |
|---|---|
| Before the start | The Employment Permit and any work visa are in place |
| Within four weeks of the start | The written statement of terms is issued |
| Every pay period | Salary is paid, ETI income tax and social security are deducted, and secondary pension contributions are made |
| Within four weeks of a change | The change to terms is confirmed in writing |
| Before each Short Term permit expires | The renewal is filed |
Leave entitlements
| Leave | Entitlement | Paid by |
|---|---|---|
| Annual leave | No statutory minimum; set in the contract | Employer, as agreed |
| Sick leave | No statutory sick pay; set in the contract | Employer, as agreed, with States sickness benefit |
| Maternity and adoption leave | 12 weeks, the first two compulsory; 26 weeks after 15 months’ service | States parental benefit |
| Partner support leave | Two weeks, after 15 months’ service | Unpaid by the employer |
Sources
- Employment Permit Policy
- Employment Permit Policy: frequently asked questions
- The requirements of the Employment Protection (Guernsey) Law, 1998
- A general introduction to employment law in Guernsey
- Key employment updates for Guernsey employers: 2026 and beyond
- Guernsey: significant developments for individuals
- Minimum wage increased in the States of Guernsey from 1 October 2026
- Social security contributions
FREQUENTLY ASKED QUESTIONS
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Is an Employer of Record suitable for one senior or specialist hire in Guernsey?
Yes. An EOR can be particularly useful when the role is commercially important but one hire does not justify setting up an entity in Guernsey. Acumen provides the local employment structure while your business retains control of the role, objectives and day-to-day work.
Can Acumen support an international employee moving into a role in Guernsey?
Yes, where the employment and immigration requirements can be met. Acumen can bring the employment and mobility workstreams together so the individual can move into the Guernsey role under one coordinated setup.
Can Acumen design both statutory and supplementary benefits for employees in Guernsey?
Yes. The employment package must first meet the statutory requirements that apply in Guernsey. Acumen can then help shape supplementary benefits around role seniority, market expectations and the client’s wider reward strategy, subject to local availability and tax treatment.