The Guernsey social security scheme provides, in return for earnings-related contributions, pension, sickness and other benefits, including family allowances. Under the health scheme, a person may receive partial reimbursement of the cost of a general practitioner's services and benefit in respect of prescriptions. Hospital services and the services of specialists are available free.

The standard social security contribution rates effective for 1997 are as follows:

                                 Employee        Employer
On first £1,924 per month        4.5%            5.4%

It is the employer's responsibility to remit total contributions quarterly to the Island's social security department and the employee's contribution is deducted from his/her salary by the employer.

The ratio of medical practitioners to population in Guernsey is high by international standards and UK medical qualifications are required in order to practise locally. There are reciprocal social security arrangements between the Island and the UK, providing free medical treatment to visiting residents of the other territory.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.