Client Employee Information

New Starters

If you are an employee of one of our clients, you may find the below information useful. Please read through the answers to some common questions before contacting TCS - although you’re always welcome to call us!

If you are a UK or Jersey employee, additional information relating to your jurisdiction will be updated soon

IF YOU ARE A STUDENT, MAKE SURE YOU READ THE SECTION BELOW ABOUT DIRECTION NOTICES, OTHERWISE YOU WILL PAY TAX AND THERE IS NOTHING WE CAN DO ABOUT IT, EVEN IF YOUR MUM EMAILS US!

If your client outsources their payroll to TCS, you’ll have been asked to complete a New Starter Form - click here to access.

You’ll need your name, address, date of birth, bank details, tax and social security references, and right to work.

More is explained about those below. The new starter form can be found here and you’ll need to select the signup code provided by your new employer.

You’ll also need to inform the Revenue Service of your new employer, even if this is a second or part-time job. You can do this by completing the Change of Employment form.

Who Pays Me?

Some of our clients use our payroll account service, and some pay you directly. You may see “Guernsey Payroll” on your bank statement instead of your employers’ name.

Tax and Social References

We’ll need these references before you can start work. You can find them on your payslip from a previous job.

The tax reference - not to be confused with a tax coding - is in the format 1Y 123456. Confusingly the second character can be the letter O, so a lot of people’s tax references start 0O (zero - O). Please check carefully before entering it.

If you’re married, you and your partner may have had the same tax reference, depending on whether you were jointly assessed, until the end of 2022. From 1/1/23 onwards you’ll have a separate tax reference.

Your social security reference is your “GY number”.

If you are unsure of either of these numbers please call the Revenue Service on 225700.

If you’re new to Guernsey, we cannot pay you using your UK National Insurance number. You’ll need to register with the Revenue Service here or by visiting Edward T Wheadon House.

Tax on Second Jobs

If you have a second job it’s a common misconception that you pay “more tax” on that job.

All employees in Guernsey have a tax coding, which gives you a certain allowance tax free. For 2024, the standard allowance is 267/1158, meaning the first £267 per week or £1,158 per month (depending on your pay cycle) is tax free. Social Security is assessed separately.

However, your allowance can only be applied to your “main” job.

For example, let’s say you earn £500 a week. You’ll be taxed nothing on the first £267, and 20% on the remaining £233, so will pay £46.60 tax.
If that £500 a week was split between two jobs, one paying £400 and one paying £100, you’d pay nothing on the first £267 of Job One, and 20% on the remaining £133, so £26.60. At Job Two, you’ll pay 20% on the whole amount, so on £100 that’s £20.
£26.60 plus £20 is still £46.60. So, you have still paid the same amount of tax no matter how many jobs it is split across.

If you believe you are not paying the right amount of tax, your first step should be to email payroll@tcs.gg and let us know why you think the tax is incorrect. Note, we often receive emails phrased like this: “My tax is wrong fix it please” with no real explanation. Emails like this will be ignored as we cannot do anything with them; please be descriptive!

When Do I Get Paid?

Population Management

The day you get paid depends on your employer. Most of our clients run payroll weekly in arrears.

This means that for any hours worked between Monday and Sunday of any week, you will be paid the following Wednesday, Friday, or whatever day is specified by your employer.

Forgot to Clock In / Out

If your employer uses a clocking in and out system and for any reason your hours aren’t correctly recorded - for example you forgot to clock in, or the system was unavailable, or any other reason - you should email payroll before midnight on Sunday. Make sure you include the date and the correct arrival and departure times.

This will allow us to correct your hours before payroll is run. If you do not email by this time, you may have to wait until the week after for your hours to be corrected.

Note that if you were expecting any additional payments and they have not been included, we will need to gain authorisation from your employer first.

Clocking adjustments sent by any method other than an email to the above will NOT be processed.

Tax & Social for Students

Secondary Pensions

If you are in full-time education, you are not liable to pay income tax. It is important however to note that we cannot stop deducting income tax until we receive a Direction Notice from the tax office.

You will need to inform the tax office that you are in full-time education by calling them on 225700 or using the online form and selecting the option “request a direction notice”.

You should receive a copy of the Direction Notice in the post. We will also be sent a copy, but please do feel free to email a scan of your copy to payroll@tcs.gg so we can process it promptly.

Additionally, if you are under 16 and still at school you will not be liable for Social Security. Please inform us by email.

The system of permits and certificates that control Population Management can be confusing, as there are a lot of different documents with similar names.

Broadly these are split into two groups: your Immigration Permission, such as being a local, British Citizen, an EEC Citizen with Settled Status (in either the UK or Guernsey), or having a work permit or visa; and your Population Management document, such as a Permanent Resident Certificate, Employment Permit, Resident Permit or Status Declaration (often formerly known as Housing Licence).

Below is a table to help you understand what documents you might need to provide before you start work, but the situation is different for everyone so please do check with your employer or TCS:

Citizenship / Residency	Living In…	Population Management Documents Required	Immigration (GBA) Documents Required
Permanent Guernsey Resident	Any accommodation	Status Declaration or Permanent Resident’s Certificate	None
British Passport Holder; not permanent resident	Local Market House or Flat	MTEP/LTEP or Family Member Resident’s Permit	None
	Local Market Room in Shared House / HMO	STEP or above
	Open Market Room in HMO	Open Market Part D Permit
	Open Market House or Flat	Open Market Part A Permit
EU Citizen with Settled Status (in the UK or Guernsey)	Local Market House or Flat	MTEP/LTEP or Family Member Resident’s Permit	Proof of Right to Remain (usually a visa or permit issued by the UK Government)
	Local Market Room in Shared House / HMO	STEP or above
	Open Market Room in HMO	Open Market Part D Permit
	Open Market House or Flat	Open Market Part A Permit
Non EU Citizen or EU Citizen without Settled Status	Local Market House or Flat	MTEP/LTEP or Family Member Resident’s Permit	Work Permit for the period of employment; Visa required for most stays of over 6 months
	Local Market Room in Shared House / HMO	STEP or above
	Open Market Room in HMO	Open Market Part D Permit
	Open Market House or Flat	Open Market Part A Permit

For further information on Population Management requirements, contact Population Management.

Mandatory secondary pensions are being introduced in Guernsey in phases between June 2024 and October 2025. Your onboarding date will be determined by the number of eligible employees your employer had on their payroll as at 30th June 2024.

If your payroll is managed by TCS we will send you information, including how to opt out, at least a month before your onboarding date.

If you wish to make adjustments, including opting out, please complete the Pension Amendment Form - note that depending on the type of request and specific scheme we may ask you for more information before we can action your instructions.