With effect from 1st January 2009 the Lower and Upper Earnings Limits have been revised as follows:

Employees:
In 2009, the upper weekly earnings limit, the upper monthly earnings limit and the upper annual earnings limit for employed persons will be £1,329, £5,759 and £69,108 respectively.

Employers:
In 2009, the upper weekly earnings limit, the upper monthly earnings limit and the upper annual earnings limit for employers will be £2,214, £9,594 and £115,128 respectively.

The contribution rates remain the same at 6.5% for Employers and 6.0% for Employees.

For more information visit the Social Security section of the States of Guernsey website at www.gov.gg.